Podsumowanie dorobku publikacyjnego z obszaru etycznych aspektów rachunkowości – przegląd czasopism krajowych
Summary of publications devoted to ethical aspects of accounting – a review of national journals

Summary/Abstract: The purpose of this paper is to summarize the Polish publications devoted to the ethical aspects of accounting. Based on more than 100 articles gathered from national journals, this paper analyses the quantitative as well as the thematic aspects of the publications. The results of the study indicate that the majority of articles are theoretical and are concerned with the accounting profession. The literature analysis made it possible to identify the research gap. It also indicates the directions for further research, which may be conducted in the form of in-depth theoretical and empirical studies. Therefore, the findings of the study may provide valuable guidance for Polish researchers interested in the discussed issues, and they consti-tute a starting point for conducting new research in areas not yet explored. This literature review is the first comprehensive summary of the accomplishments of Polish researchers in the field of ethical aspects of accounting in Poland.

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