Uwagi do ewolucji funkcji rachunkowości w Polsce

Abstract

The scope and contents of accounting functions are closely connected with the socio-economic, financial-banking and legal institutional system In the country in which a given enterprise operates. From among numerous functions of accounting, Its control and Informative functions are ranked foremost. They can be found in every socio-economic system but they undergo, however, major transformations along with growing complexity of the environment and forms of enterprises activity. These two functions of accounting have undergone a marked evolution in Poland. Due to very detailed and uniform prescriptions and procedures of accounting and reporting, as well as those concerning the functions of chief accountants and auditors, the changes occurring in functions of accounting may be characterized on the basis of perceived control and information needs articulated in frequently changed legal norms, what constitutes the object of the performed analysis.