Cele rachunkowości jednostek gospodarczych a główne tendencje rozwoju praktyki i teorii rachunkowości
The aims of business accounting and major trend in the development of accounting practice and theory

Summary/Abstract: This article attempts to demonstrate the role of business accounting purposes, de-termined by the interests and needs of all or specific groups of accounting information users, in the development of accounting practice and theory. The author considers the following issues: Ø evolution of the aims and functions of accounting as practical activity, Ø normative and positive theories of accounting vis-á-vis accounting policy and practice, Ø the aims of financial statements under American and international conceptual frameworks for the preparation of such statements, Ø the concept of social responsibility of business enterprises, social and environmen-tal accounting. Because of the need to take into account in modern accounting systems the various in-teractions of companies with their social and natural environment, companies should reas-sess the goals of their accounting systems, and the accountability approach should come to the fore of accounting theory. According to the author the main purpose of business ac-counting should be provision of financial and non-financial information relevant to making economic, social and ecological decisions by various stakeholders and for economic and environmental accountability of an enterprise – in the name of public interest.

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