Czynniki warunkujące rozwój rachunkowości w XXI wieku – wybrane problemy
Factors Influencing the Development of Accounting in the 21st Century – Selected Problems

Summary/Abstract: Purpose – purpose of this paper is to present directions of development of accounting in the 21st century on the basis of selected literature. Fcotrs influencing the development of business in modern economy forces a virtually irreversible changes in operating systems of accounting. Design/Methodology/Approach – study was based on the idea of adapting accounting rules to changing conditions through, among others, tak-ing into account social, environmental and economic aspects, adjustment to international regulations, use of solutions resulting from technology development, IT and the Internet. Methodological base for discussion was the analysis of literature. Findings – conducted studies have generated a number of useful insights on fsctors relating to impact on accounting development. Originality/Value – article contains analysis of development of accounting in the 21st century based on our study of literature. Conducted considerations clearly show that ac-counting faces significant challenges. Development of technology, more and more important concept of sus-tainable development, increasing social responsibility of both enterprises and environment, lead to an increase in information and control requirements imposed on accounting systems, expanding the scope of data provid-ed by accounting information of a social nature.

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