dc.description.abstract | Before the Partitions, Poland, beside Russia, was the largest, territorially compact
European state. As a result of the Partitions of Poland, which were carried out in 1772, 1793 and
1795, Polish territory was divided and annexed by the three partitioning powers: Russia, Germany
and Prussia. In an attempt to resist aggressive Germanization by the invader, Poles employed, among
others, the methods of “organic work” and “work at the grass roots” (a programme, launched by the
Polish positivists, of economic and cultural development through spreading literacy and popularizing
science among the masses). It was on Polish territories under Prussian occupation that the theoretical
and practical foundations of farm accounting were developed (Bernacki 2007b, p. 116-117). The
main objectives of this paper are: to place the work and theory of Juliusz Au within the social and
political context of the Prussian partition; to present a theory of agricultural accounting developed by
J. Au; to evaluate J. Au’s theory from present-day perspective.
J. Au is the author of a comprehensive, universal theory of accounting encompassing its three
cognitive levels (aspects): (1) general level, covering the concept, objectives and method of
accounting; (2) procedural level, comprising principles of assets measurement, choice of
accounting period and production cost calculation; (3) supporting level, comprising organization
of accounting, rules for statistical data collection and audit procedures. | pl_PL |