Przedmiot współczesnej nauki rachunkowości
The subject of accounting as a science

Summary/Abstract: The subject, goals and methods of research are considered as the main determinants of each academic discipline. The purpose of the article is to find out the subject of contemporary accounting research. First, the discussion on the subject of accounting in Polish literature is reviewed. Then, the characteristic of contemporary accounting research is presented. Based on the above, it is concluded that the subject of contemporary accounting research is – generally speaking – accounting (in different aspects and different research perspectives). Accordingly, a new Polish term is proposed as a name of the discipline. Finally, the relation between accounting research and the metascience of accounting is discussed.

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