Główne wątki dyskusji nad stanem badań naukowych w rachunkowości w Stanach Zjednoczonych
Main points of discussion on the state of accounting research in the United States

Summary/Abstract: According to the current debate among accounting theorists in the US, accounting research is in its criti-cal point. The criticism applies to methods, purpose, and scope of research in accounting. By presenting the historical overview of accounting research in the US, the article tries to identify the causes of the current situation. It also shows potential methods of improvement proposed by American scientists. The question of the most appropriate way of conducting accounting research in the future is very important for all scientists, regardless of the place in which it is conducted.

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