Problem wartości ekonomicznej w kontekście systemu informacyjnego rachunkowości finansowej
Economic value in the context of financial accounting information system

Summary/Abstract: This paper is written to draw attention to relations existing between the term „value”, the meaning of which is currently evolving (also in the management context), and the financial accounting information system, in which „value” plays a key role. The issues discussed in the paper include: (1) value in the theory of economics, (2) ambiguity of the term „economic value”, (3) measuring and expressing economic value in terms of money. The author considers these questions in connection with a wider research project which she has undertaken to identify reasons for the recently observed direction of change in financial accounting.

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