Artykuły nawiązujące do nurtów badawczych rachunkowości rozwijanych przez Profesor Alicję Jarugową
Papers referring to accounting research trends developed by Professor Alicja Jaruga

Summary/Abstract: The purpose of the article is to show the importance of the accountability function of the accounting system in reference to the management accountability to shareholders, supervisory board and stakehold-ers. Scientific achievements of Professor Alicja Jaruga are a frame of reference for these considerations The article analyzes the accountability function of the accounting system within internal and external mechanisms of corporate governance. The conclusions presented in this paper are based on domestic and foreign literature study. The author focused on a synthetic classification of the accounting system func-tions proposed by Professor Alicja Jaruga, according to which the accounting system performs the in-formative, attestation and accountability functions.

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