Dobry obyczaj jako norma kształtująca zachowanie księgowych
Good practice as a norm shaping the behavior of accountants

Summary/Abstract: The purpose of the article is to examine whether accountants should follow good practices recognized in their environment and to point out the fundamentals from which this obligation in accountants’ work stems. The concept of good practice was discovered to be absent in accounting regulations, yet it was referred to in the legal norms regulating market competition and the functioning of commercial companies, or regulations of the civil code. It was noted that the Code of Professional Ethics in Accounting comprised good practice. The Code pointed to the need to act in accordance with good practices. No examples of good practices appropriate for the work of Polish accountants have been found anywhere. The paper recommends conducting public discussion on the understanding of accountants’ good practice.

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