Dylematy współczesnej rachunkowości
Dilemmas of contemporary accounting

Summary/Abstract: The quantification of an economic life “in the value” is the essence of modern accounting [Kwiecień 2013a/b; Micherda, Szulc 2013]. Quantification is a necessary condition for the creation of a numerical ”image” of economic reality in the context of globalization [Micherda, Szulc 2013, p.11]. The quantification of economic life “in the value” creates new challenges for accounting, including the valuation of capital and intangible assets at fair value, which is a new paradigm of accounting. The question is whether the accounts could “reflect” ontologically, epistemologically and methodologically changing assumptions that at the turn of the centuries (the XXth and the XXIst) appeared in other scientific disciplines (such as accounting belonging to the social sciences), eg. in economics, management, finance. For the “illustration” of the research problem a positive accounting theory was adopted, which entitles to form a view “as is”. The subject of research is a paradigm shift in accounting at the turn of the XXth and XXIst century. The entity of research are listed companies (selected at random). Each research problem requires if not the use of specific and unique method, at least the specific application of the working methods [Łakomiak 2013]. In the present case, it will be the observation of phenomena and facts, the analysis of contemporary subject literature and the views of a number of authors representing various disciplines included in the field of economic sciences.

• Details
• Contents