Rachunkowość w systemie pomiaru aktywności ekonomicznej państwa
Accounting as part of an economic activity measurement system

Summary/Abstract: In this paper the author addresses the issue of GDP measurement, which was widely discussed by leading accounting theorists in the past. Discussions involved technical and methodological problems in national income accounting as well interactions between economists and accountants to create a measurement system integrated with financial reporting. A review of literature on this subject shows that during the second half of the twentieth century the topic and terminology appeared too controversial, which caused small participation of accountants in the project. Besides, the chosen method was not suitable for integra-tion with financial statements. The author is of the opinion that the market price of a final good or service reflects all the charges associated with producing that good or service, so gross domestic income can be derived as the sum of charges against production. Therefore it is possible to create a national income accounting system using a customized income statement.

• Details
• Contents