Rachunkowość i jej kapitał, czyli rachunkowość w wymiarze niematerialnym
Accounting and its capital, that is accounting in nonmaterial dimension

Summary/Abstract: In knowledge and information based economy it seems vital to define accounting in its nonmaterial dimension. The nonmaterial dimension of accounting is made up of the following components: brand, relations with stakeholders, organizational culture, innovation, identity, reputation, image and workers. Each of these nonmaterial resources co-creates accounting capital which has an impact on enterprise assets and creates accounting as a social science as well as practical activity. On the basis of literature review and the conducted scientific and practical considerations a conclusion can be drawn that accounting capital allows for its ongoing improvements and the desire to meet information needs in different periods of population development. Accounting capital allows for its existence, development and offers the possibility to react to the occurring processes.

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