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Zeszyt Naukowy (51)

We are pleased to present a new issue of the Scientific Journal (No 51) of the School of Banking and Management. The authors approach the issues from different and interdisciplinary...

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27Sep

#Zeszyt Naukowy (52)

We are pleased to present the latest Scientific Journal (52) of the School of Banking and Management. The issue includes articles concerning a wide spectrum of management subjects with a particular...

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Articles

4. EFFICIENCY AS THE MAIN GUIDANCE FOR LAW MAKERS

Economic analysis of law as an interdisciplinary field of study focuses on law and the description of legal institutions and phenomena with the application of the tools of economics. The evaluation of law with the use of the research tools and conceptual apparatus of microeconomics is conducted from the point of view of such criteria as effectiveness. This is an indicator that explains legal rules from the economic perspective and enables the prediction of the results of particular solutions applied. Thus, according to the author, effectiveness should be a principle guideline for lawmakers. Nevertheless, it should not be absolutely superior to other competitive goals of law. The article presents the relation of the concept of economic effectiveness in the theory of law and economics by giving particular examples of the application of the measure of effectiveness in selected fields of law. The author illustrates the usefulness of this thesis and its role in the present-day legislation.

2. FINANCIAL AUDITING AND CONTROLLING IN INFORMATION AND CONTROL SYSTEM OF BUSINESS ENTITIES – AREAS OF DIVERGENCE AND CONVERGENCE

The development of the global economy results in the necessity to adapt companies to the expectations of the evolving market. Relevant and effective measures taken by companies should include the latest organizational and legal solutions in the areas of accounting and management. Thus, a company holistic and flexible information and control system should be developed to provide reliable information that is secured against significant distortion and to increase the role of information in decision-making processes. The main aim of the article is to present the role of financial audit and controlling as the information and control tools in economic entities and to draw attention to the areas of their divergence and convergence. To achieve the objective, critical analysis of the literature on the subject regarding financial audit and controlling was used and the methods of deduction and synthesis were applied to reach conclusions.


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