Czy rachunkowość jest moralna? Dyskurs z pogranicza pomiaru gospodarczego oraz filozofii etyki
Is accounting moral? Discourse on economic measurement and philosophy of ethics

Summary/Abstract: The research problem focuses on the following questions: a) can accounting be perceived from the moral point of view and, if so, how?, and b) can accounting be perceived according to terms which are close to morality and, if so, how? Theses are: a) there are many terms related to morality perceived to be synonymous with it but they possess different meaning, b) accounting can be perceived according to such terms as: morality, justice, ethics, law, rights, moral subjectivity, c) for some views of morality accounting can be called moral, d) from other definitions of morality accounting cannot be perceived as moral.

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