Teoria legitymizacji w badaniach z zakresu rachunkowości
Legitimacy theory in accounting research

Summary/Abstract: The main aim of the paper is to present the legitimacy theory and its applications. This theory is not well known in Poland, however, it is regarded as a significant basis in world-wide accounting research. In the first part of the paper, as an introduction to the issue of theory in accounting, the discussion on identifica-tion and application of the theory of accounting and the theory about accounting is conducted. It is under-lined that such dual approach leads to the enhancement of general knowledge as well as to the improved explanation of the evolution of accounting systems seen as embedded in social contexts. In the next part of the paper the legitimacy theory was presented: its definitions, assumptions, categories and relations. Apart from the review of research conducted on the basis of legitimacy theory, some new potential direc-tions of research in the area of management accounting are indicated. As it was emphasized in the paper, the application of legitimacy theory could enrich accounting research by improving the understanding of processes observed inside and outside of the organization.

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