Rachunkowość małych i średnich przedsiębiorstw – wyzwania
SME accountancy – challenges

Summary/Abstract: The objective of this article is to describe challenges encountered by SME accountancy in economic theory and practice. An incentive to take up this problem resulted from an attitude that the shape of accountancy related to this group of entities may be regarded as the factor which has direct influence on SME sector developmental capacity and therefore on the growth and development of economies in which they function. The study focused on the following concepts: SME accountancy specific profile, the need for and the scope of diversification in SME accountancy solutions, the need for and directions in standards setting and finally the desired attributes which should be characteristic for SME accountancy.

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