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,
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