O pewnej możliwości ogólnej teorii rachunkowości Artykuł dyskusyjny
On some possibility of developing the general theory of accounting

Summary/Abstract: This paper is devoted to looking for the general theory of accounting. It is done from the perspective of systems approach. The considerations carried out in the paper suggests that the general theory of accounting becomes possible if the system theory of organization (in the shape given by the author) is laid down as its basis. Performing in such a way, a set of the basic propositions of the general theory of accounting has been formulated. A prediction based on these propositions points out that the general conceptual framework for financial reporting is possible and may be formulated. The systems approach makes clearly visible and underlines the necessity of the social aspect of accounting and fully justify the location of accounting within social sciences.

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