Rachunkowość jako źródło informacji o innowacjach
Accounting as a source of innovation information

Summary/Abstract: In modern conditions of globalization, knowledge and innovation are the leading determinants of economic and social growth. The article is a voice of discussion as to whether accounting as an information system provides useful information about innovative processes and their effects. The concept of innovation and its classification, problems of generating innovation information in financial statements, and management innovation oriented accounting methods have been described. The thesis and the conclusions presented are based especially on a critical analysis of the literature on accounting.

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