Badania naukowe w rachunkowości
Research in financial accounting

Summary/Abstract: The paper presents a synthetic description of research in financial accounting that isrealized in North America. These studies were chosen and described by J. Callen in his essay published in Critical Perspectives on Accounting (2013). The essay provides a selective critical review of the financial accounting literature focusing primarily on empirical archival research, especially on accounting valuation including implied costs of equity capital, empirical accounting proxies, and frictions in the accounting theory. That research was presented on the bases of the outline to giving an overview of theories of measurement in accounting, theories of accounting and the main approaches to scientific research in accounting. When writing this article the author used literature of the subject and analysis and logical structure elements.

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