Wycena kapitału intelektualnego jako paradygmat współczesnej rachunkowości
The Evaluation of the Intellectual Capital as the Paradigm of Contemporary Accounting

Summary/Abstract: Purpose – analysis of the way of comprehending the intellectual capital in contemporary accountingand methods of measurement of his value is a purpose of the article.Design/methodology/approach – the following research methods were used in the study: source analysis, inductiveand deductive reasoning observation method.Findings – in the study they showed that including the intellectual capital in the traditional system of accountingwas important, but with difficult task of contemporary accounting.Originality/value – developing uniform valuation standards of the intellectual capital is essential for the correctrealization of the function of the information accounting of going concerns in the economy based on theknowledge. The problem of the evaluation of the intellectual capital constitutes the paradigm of accounting.

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