Podmiotowość człowieka w gospodarce opartej na wiedzy a rachunkowość kapitału intelektualnego
The Subjectivity of Human in the Knowledge-Based Economy and Intellectual Capital Accounting

Summary/Abstract: The article presents the problem of objectification of human labor in the traditional capitalist economy. It pointed out the main reasons for this phenomenon. These are mainly: (1) materialist philosophy and its characteristic conceptual apparatus, (2) traditional theory of financial accounting focused on financial capital. Article makes explicit reference to Christian ethics – the encyclical Laborem Exercens, On Human Work – looking at the axiological support to overcome the tension between labor and capital in the enterprise. This conflict can not be overcome by referring to the economic information drawn from traditional accounting and reporting. It is therefore necessary scientific exploration of alternative accounting concepts taking into account the development of the knowledge-based economy. One such concept is intellectual capital accounting.

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