Ambiwalencja teorii rachunkowości: wartość dla akcjonariusza czy wartość dla interesariusza
The Ambivalence of Accounting Theory between Shareholder and Stakeholder Value

Summary/Abstract: The paper is devoted to the complex interrelationship between accounting theory and ac-counting policy. The author discusses the general structure and function of an accounting theo-ry. Then he analyses the structure and function of accounting policy by explaining ambivalent points of view with regard to interests and objectives of possible users of accounting infor-mation, and the effects of these on the structure of accounting theory. After that, the author Shows what approaches have hitherto been developed at firm level and beyond firm level to designing the external accounting systems that is objective-oriented (that is, related to the ob-jectives of the users). In conclusion, he drafts a framework for the solution of the ambivalence of accounting theory and policy in the case of differing interests and objectives of potential users.

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