Od rachunkowości do opisu gospodarczego
From accounting to economic description

Summary/Abstract: The main purpose of this article is to draw attention of accountants and auditors to the phenomenon of the disappearance of classical accounting and its traditional role. There is a growing lack or inadequacy of accounting response to demands of financial statements users resulting in reduced confidence in the accounting system and reports that it generates, which will result in the disappearance of accounting in the usual sense, and replacing it with the financial description of the economy. This article presents ar-guments and attempts to answer the question about the direction of change in accounting. The author also puts forward a thesis about the causes of this phenomenon.

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