Globalne determinanty wartości we współczesnej rachunkowości
Global determinants of value in contemporary accounting

Summary/Abstract: The article refers to the determinants of value in today's accounting. It aims to demonstrate that not only manufacturing, services and business trading, but also other factors having impact on accounting records or law are responsible for the creation of value. The considerations are based on the analysis of available literature, journalistic texts and figures. Economic wars (with particular reference to their twenty-first century uniqueness, energy wars and information wars), currency wars and the role of financial markets, piracy (marine and understood as sale of counterfeit branded products) and smuggling, as well as partici-pation of politics in value creation (the lineup in the G–20, the political games of superpowers, perception management in global politics) are sequentially discussed. The theoretical considerations are comple-mented with figures, tables and examples (the crisis in Greece, expenses related to the war in Afghani-stan, the rankings of the most commonly counterfeited or smuggled products etc.). Challenges for ac-counting resulting from the occurrence of the above listed – sometimes troubling – phenomena have been identified.

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