Zakres rachunkowości jako nauki
The scope of accounting as a science

Summary/Abstract: The purpose of the article is the presentation and analysis of chosen definitions of accounting, consideration of the term „accounting as a science”, and making an attempt at determining the scope and elements of modern accounting from the point of view of theory and practice. The author analyzes basic literature dealing with the creation and development of accounting as an applied science, and stresses the diversity of views on the characterization of accounting as a theoretical and practical science as well as economic and social science. The results of the analysis were used to indicate the direction of the development of accounting in the 21st century.

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