Cracow, Poland

Accounting

Rachunkowość

Language: Polish Studies in Polish
University website: www.agh.edu.pl/en/
Accounting
Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
Accounting
These experiences are not 'religious' in the ordinary sense. They are natural, and can be studied naturally. They are not 'ineffable' in the sense the sense of incommunicable by language. Maslow also came to believe that they are far commoner than one might expect, that many people tend to suppress them, to ignore them, and certain people seem actually afraid of them, as if they were somehow feminine, illogical, dangerous. 'One sees such attitudes more often in engineers, in mathematicians, in analytic philosophers, in book keepers and accountants, and generally in obsessional people'.
The peak experience tends to be a kind of bubbling-over of delight, a moment of pure happiness. 'For instance, a young mother scurrying around her kitchen and getting breakfast for her husband and young children. The sun was streaming in, the children clean and nicely dressed, were chattering as they ate. The husband was casually playing with the children: but as she looked at them she was suddenly so overwhelmed with their beauty and her great love for them, and her feeling of good fortune, that she went into a peak experience . . .
Colin Wilson in New Pathways In Psychology, p. 17
Accounting
The swift victory of the railway over the waterway resulted from organizational as well as technological innovation. Technology made possible fast, all-weather transportation; but safe, regular, reliable movement of goods and passengers, as well as the continuing maintenance and repair of locomotives, rolling stock, and track, roadbed, stations, roundhouses and other equipment, required the creation of a sizable administrative organization. It meant the employment of an administrative command of middle and top executives to monitor, evaluate, and coordinate the work of managers responsible for the day-to-day operations. It meant, too, the formulation of brand new types of internal administrative procedures and accounting and statistical controls. Hence, the operational requirements of the railroads demanded the creation of the first administrative hierarchies in American business.
Alfred D. Chandler, Jr. The Visible Hand (1977) p. 87.
Accounting
… without idealism, politics becomes a form of accounting, a management of purely material interests.
Ian Buruma What’s Left After 1989?

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