Niektóre kierunki badań naukowych z dziedziny rachunkowości

Abstract

In the world literature devoted to accounting, there have been made a number of syntheses concerning evo-ltjt Ion of the theory of accounting in recent years. That has not found its reflection in the Polish research and publications so far. The aim of this article is ło include Into the trend of the world science the systematization of research findings In the field of accounting in Poland in the postwar period. The development of the scientific thought In accounting in Poland has been analyzed against the background of socio-economic, cultural and legal determinants. The starting point for the analysis has been provided by the following four approaches to classification of the theory of accountingi (1 ) desire to create representation of true profit, (2 ) demand for information of users (receivers), (3) information economics, (4) socio-economic accountability. The last-mentioned approach has been considered the most fruitful from the viewpoint of developing the methodology of accounting in the future,