Innowacje a rachunkowość
Innovation and accounting

Summary/Abstract: Economic organizations in order to gain and maintain a competitive advantage should pursue innovation. It consists in the proper management of the process of innovation. Information on the effects of ongoing innovation activities is generated by the system of accounting. This is due to the fact, that the accounting system, acting in accordance with the accounting principles, low and individually accounting policy, is an essential source of information about innovation. The aim of the article is an attempt of answering the question what determines the means of identification, measurement and presentation of innovation process in the system accounting?

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