Współczesne determinanty rozwoju rachunkowości
Contemporary determinants in the development of accounting

Summary/Abstract: Accounting, as the type of human creation, remains a subject to various factors influencing its form in place and time in which it is supposed to carry out its tasks. The purpose of this article is an attempt to answer the following questions: How can accounting be currently characterized? Which factors influence its development in practical dimension and which limit its development? The content of the study is focused on discussing the above- mentioned purpose. Firstly, selected definitions of accounting and factors determining its form, defined by accounting researchers in the 90s of the 20th century, were presented. Next the author outlined contemporary trends and factors determining the form of accounting in its practical dimension and assigned the corresponding accounting in adjective categories to them. Based on the carried out discussion, following Polish and foreign literature review including the author’s own scientific and practical experiences, the following conclusion was put forward – contemporary accounting is influenced by the environment in which its system is functioning and mainly by: the condition of civilized development in particular countries, the occurring globalization processes, changes in legislation, tax regulations in particular countries, accounting costs reduction, the development of international companies and the existing ones, as well as the establishment of numerous new financial institutions, more types of valuation objects present in accounting system and also the development towards knowledge based economy.

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