Ujawnienie ograniczeń paradygmatu podwójnego zapisu księgowego z perspektywy funkcji komunikacyjnej rachunkowości
Revealing the limitations of the double-entry bookkeeping paradigm from the perspective of the communicative function of accounting

Summary/Abstract: Purpose: Stakeholder dissatisfaction with published financial statements (PFS) has revealed the limitations of double-entry bookkeeping (DEB). The purpose of this article is to examine how the communicative function (CF) of accounting influences the manifestation of these limitations. Methodology/approach: The research is based on Kuhn’s paradigmatic approach and employs general scientific methods, including epistemological, historical, and behavioural approaches, as well as positive and normative analysis and rational deduction. Findings: Limitations in DEB revealed through the CF of accounting include the representation of items that cannot be measured in monetary terms, and/or that do not meet the criteria for recognition as accounting objects. These limitations arise from the need to satisfy stakeholder demand for reporting formats that cover economic phenomena not fully supported by DEB. State involvement in the communication process between accountants and PFS users has led to the overload of accounting systems with standards as a paradigm adjustment according to Kuhn’s framework. Originality/value: The role of communication with stakeholders in revealing the limitations of DEB is defined. The historical development of the CF of accounting is periodised, highlighting the influence of state regulation on both the practical mechanisms and theoretical foundations of accounting.

• Details
• Contents