Znaczenie rachunkowości jako nauki w ramach nauk społecznych
The importance of accounting within social sciences

Summary/Abstract: Science is divided into many fields and disciplines. Accounting is commonly treated as a social science, but it is not recognized as an independent academic discipline. The aim of this article is to present the significance of accounting as a science among present-day social sciences, both in the legislation in Poland and in the literature of the subject. The main connections between accounting and other social sciences are also presented. The article shows how accounting is perceived by the academic community, especially in the context of social sciences. It presents both positive and critical opinions about accounting as a science. Studies in Polish and foreign literature of the subject and logical reasoning are the research methods applied. In the light of the presented considerations, accounting seems to be an undervalued discipline, which has not yet exploited its full potential as a social science.

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