Jedność systemu rachunkowości
Unity of the accounting system

Summary/Abstract: This paper contributes to the recent discussion in Polish accounting literature about the lack of scien-tific foundations consisting in methods constituting accounting for description of the accounting system composed of financial accounting and management accounting subsystems and for information users as a criterion of its division. Authors of the analysed publications argue that only an accounting system made up of three elements: record-keeping, cost accounting and reporting, referred to as „one accounting”, is based on methods costituting accounting theory. The aim of this paper is to identify the scientific foundations for an accounting system decomposed according to the information users criterion (financial accounting, management accounting), using as theoretical basis Bertalanffy’s general systems theory and Luhmann’s social systems theory. The paradigm: difference system / environment and the methodological conception of the functional system description were used to demonstrate the methodological validity of decomposition of the accounting system into financial accounting, management accounting and tax accounting.

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