Przeglądaj wg Słowo kluczowe "accounting"

Teraz wyświetlane 1 - 2 z 2
  • Miniatura
    Pozycja
    Bezpieczeństwo. Teoria i Praktyka 2022, nr 2 (XLVII) Security management mechanisms in the face of contemporary threats
    (Oficyna Wydawnicza AFM, 2022) Chodyński, Andrzej; Sienkiewicz-Małyjurek, Katarzyna; Waśniewski, Krzysztof; Bałamut, Anna; Ziarko, Janusz; Giszterowicz, Agnieszka; Leśniewski, Michał Adam; du Vall, Marta; Majorek, Marta; Jabłoński, Marek; Krüger, Dirk-Ulrich; Kazimierski, Andrzej; Kwieciński, Mirosław
    Introduction: "The level of security of an organisation depends on a variety of factors, including the ability to identify risks and the implementation of security management, including governance mechanisms. The following criteria are considered in the typology of security threats: 1) objective – this includes political, military, and economic, as well as social and environmental security; 2) sources of threats – described as natural, technical, systemic, demographic, ideological, economic, educational, psychological, cultural, and other; 3) environmental – different environments are taken into account: natural, social, political, economic, scientific, and technological; 4) coverage – from global, through continental and regional, to local; and 5) scale of the threats – from the global level, through the international and state levels, to the administrative unit level."(...)
  • Miniatura
    Pozycja
    Operationalising a safety culture in the management of a business entity (case study)
    (Oficyna Wydawnicza AFM, 2022) Giszterowicz, Agnieszka
    Safety culture – along with quality and environmental culture – determines a positive image, competitive advantage and financial benefits. As a result, interest in this category continues to grow (CE or B certification). Safety culture can be considered from the point of view of philosophy, sociology, anthropology, economics and management as evidenced by Andrzej Chodyński’s rich compilation of terms, definitions and points of reference. The aim of the article is to look at safety culture as an object of economic accounting, thus treating safety culture as an economic category and answering the questions: can safety culture be an object of operationalisation based on the principle of dualism dominant in accounting and, therefore, can safety culture be a measurable category using the general profitability index? These issues are particularly important from the perspective of Safety First companies. The answers to the research problems posed are provided by a literature analysis, an analysis of financial documents and a case study. For the identification and valuation of safety culture, the generalised ROAH was used. The article thus resolves the measurability of safety culture and introduces, verifies and evaluates a tool grounded in accounting theory.