Nauka rachunkowości, proces poznawczy, paradygmaty i prawda w rachunkowości – garść ustaleń i refleksji
The science of accounting, cognitive process, paradigms and truth in accounting – a handful of findings and reflections

Summary/Abstract: The article presents some reflections on science in general and accounting science in particular, including the paradigms, cognitive process and truth in accounting. The author believes that the transition to the era of knowledge-based economy triggers the circumstances and factors that the academic accounting com-munity should especially carefully identify, investigate and evaluate in terms of value contributed to the development of accounting practice and theory. This imperative sets special requirement for researchers in the field of accounting, who should take on responsibility for further development of this discipline and its practice. The author presents different views within the science of accounting and directions of ac-counting research, and indicates changes in the paradigms of economic and management sciences that she considers relevant to accounting. She also highlights, basing on own intuition, the structure of potential paradigms in accounting science and identifies some factors influencing „truth” in accounting, important both for the theory and the practice of accounting.

• Details
• Contents