Gospodarka oparta na wiedzy a kierunek dalszego rozwoju rachunkowości – przyczynek do badań interdyscyplinarnych
The knowledge-based economy and the direction of further development of accounting - a contribution to interdisciplinary research

Summary/Abstract: Contemporary corporate reporting is still focused on financial capital. Intellectual capital is ignored by conventional accounting. Scientific revolution should be expected in this area. It is not possible to avoid it, especially since other social sciences - sociology, economics and management - have already resolved this issue and the phenomenon of emergence of the knowledge-based economy cannot be denied. Accounting is powerful tool for social impact. Its paradigm determines social imagination of economic processes, and it should be based on the axiological principle of true and fair view. The aim of this paper is to present a clear fact: accounting paradigm focused on financial capital inhibits the development of a knowledge-based economy and post-industrial society. The article contains the proof: the traditional balance sheets focused on tradable assets and financial capital is not suitable for providing a true and fair view of the knowledge-based enterprises. The analysis is an invitation to take a broad and interdisciplinary research on the role of financial accounting in the modern society. Accounting should not be shaped exclusively by accountants corporations. Every contemporary economist, sociologist, philosopher, logician, mathematician, and even a lawyer and ethicist, who feels partly responsible for the future of the economy and society, has a duty to be interested in accounting theory and the shape of the financial statements.

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