Historyczny przykład dbania o jakość rachunkowości w sytuacji trudnej etycznie
A historical example of ensuring accounting quality in an ethically difficult situation

Summary/Abstract: Purpose: The article presents accounting ethics used in the Duchy of Warsaw (1807–1815) using examples of conduct in ethically difficult situations as benchmarks. Methodology/research approach: The methodology includes a multi-dimensional analysis of sources, a thematic literature review concerning the institutional framework of the Duchy, and the thematic and chronological arrangement of archival material obtained from the Central Archives of Historical Records. Inductive and comparative methods were also applied. Findings: The settling of cash accounts in the Duchy of Warsaw involved the application of ethical principles, known today as responsibility, professional competence and high-quality work. Particular emphasis was placed on proper conduct in cases of dispute or conflicts of interest, as well as appropriate conduct in other exceptional circumstances. Many practices recommended today were implemented despite the absence of modern requirements, guidance or support mechanisms. Research implications: By providing a historical reference point for selected modern ethical principles, this study highlights their enduring significance. It strengthens the arguments and rationale for contemporary accountants to strictly adhere to ethical principles while offering historical models of exemplary conduct. Originality/value: This informative article presents the content of archival documents from the Duchy and identifies ethical principles that governed administrative conduct in the management of cash accounts.

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