On the example of a workload dispute (a version of a ‘border dispute’) I present the general problem of two persons – M and P – with equal entitlements to one commodity, which is equally desired by both of them. They are both moderately altruistic; they are not angels untempted by a selfish willingness to get their own way, nor are they devils, who want to destroy others even if it leads to self-destruction. As human beings operating in a world (...) of limited goods, they are so physically and intellectually feeble that neither of them is able to permanently enslave the other and submit him to the second person’s will. Such being the case, each solution to the problem means that the profit of one person is the loss of the second. The question, whether justice is possible at all, suggests itself whether in a situation when people are more or less equal, or with limited altruism and/or selfishness and scarce resources. (shrink)

Recently we have observed the high volatility and complexity of law and business transactions, as well as the assumption of prepared valuations and self-shaping principles in accounting. Greater independence in a changing environment increases the risk of unethical behaviour. There have been many cases of negative behaviour in accounting, known as a creative, aggressive or fraudulent accounting. Responsibility for bankruptcy and financial failures was pinned on accounting, which shattered the reputation of the accountants concerned. Professional requirements for accountants are high (...) and they have greatly increased, especially in the financial operations sector. However, it is expected that employees will also act ethically. Professionalism is associated in the same way with professional competence and ethical standards. The Code of Professional Ethics in Accounting introduces important ethical principles for accountants. It is worth noticing how the principles refer to human traits, virtues and considering whether to accept and obeying them as an act of conscience. Accountants are facing ethical dilemmas that affect their private life. (shrink)

The subject of this article in an analysis of the globalisation process in economic and social areas. The author describes the main spheres of globalisation such as economic and political integration, the declining role of nation states, cultural homogenisation and the increasing significance of transnational corporations. The advantages and disadvantages of globalisation are discussed. The author also indicates differences between regions that benefit from globalisation. The article tries to answer questions whether globalisation is a desirable process and what it should (...) be like to bring more benefits than losses. (shrink)

Increasing market competitiveness has brought about changes in enterprise management. There was a demand for an increase in the quality and quantity of information needed for operational and strategic management procedures. With the increasing demand for the desired cross-section of information necessary for an accounting system, in addition to the financial accounting responsible for generating financial information, management accounting was established. The purpose of this article is to seek answers to the question about how the professional ethics of management accountants (...) are related to the nature and specifics of carrying out their professional duties. (shrink)

In mainstream economics the principle of freedom from value judgment (Wertfreiheit) is enforced. This principle has different interpretations. The aim of this paper is to present author's interpretations of the principle of Wertfreiheit. The basic ideas of axiology have been analysed: values, valua- tions, and value judgments, including their application to economic activities and economic researches. Two models of valuations have been presented – the taste model and perception model – as well as points of view of economic researches on (...) those models. The conclusion comprises the author’s interpretation of the principle of Wertfreiheit as that of impartiality and integrity in research activities. (shrink)

Stanisław Głąbiński (1862-1941), professor of Lviv University and the author of the two-volume ‘National Economics (‘Ekonomika narodowa’), was one of the main representatives of the historical-national approach in Polish economics. The study of national economics which he created was divided into general economics, i.e. economic theory, and practical economics, referred to as economic and social policies. Głąbiński emphasizes that there is a close relationship between the latter and ethics. Before the development of economic theory, economic thought was normative, because of (...) its close relationship to ethics. However, it was not the history of economic theory, but the history of the notion of economic politics and of its practical application. Due to the social nature of ethics, there are also specific relations between it and theoretical economics. In modern countries finding a solution to the so-called social question has become a common task of economics and ethics. Ethical topics are also contained in the content of the category ‘social resources’, in which the social determinants of human economic activity find their fullest reflection. This applies in particular to the category of moral resources, which illustrates the functioning of state bodies and public institutions, the state of education, the prevailing habits and the customs and the character of the nation. (shrink)