Wybrane problemy rachunkowości – jej status naukowy i obszary badawcze
Selected problems in accounting – its scientific status and research areas

Summary/Abstract: The paper offers a standpoint in the discussion on accounting as a scientific discipline in Polish condi-tions and in the perspective of global accounting achievement. The perception of accounting as a scien-tific discipline has both its supporters and opponents. The performed analysis covers mainly the compo-nents in favour of accounting, such as: characteristic qualities of a scientific discipline (e.g. subject mat-ter, objective), the development of accounting vs. the needs of information addressees, characteristic attributes of accounting defining its application possibilities, accounting unity, mutual dependence be-tween accounting theory, practice and policy, accounting theory development, outstanding representa-tives, relations with other scientific disciplines, factors influencing accounting and its research areas. These elements are also listed which confirm that contemporary accounting is more a practical activity based on legal regulations than a science. Such a situation may have an impact on slowing down the search for theoretical solutions. Accounting, as an applied science, is characterized by strong mutual relations between theory and practice, which are supposed to be complementary for each other. However, recently a certain domination of practice over theory can be observed. This fact may result from numer-ous dilemma to be dealt with by accounting (e.g. the principle of due diligence or flexibility, historical or fair value), which have a theoretical background. The indicated accounting research areas constitute its significant challenges, as well as define directions for its further development (e.g. intangible assets).

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