Nauka rachunkowości – głos w dyskusji
Accounting science - a say in the discussion

Summary/Abstract: The aim of the study is to verify the hypothesis that accounting is a separate discipline, which is shown by its historic background, the subject and aim as well as methods. To verify the hypothesis, the following questions were asked: − what is the scope of economics, management and finance disciplines, taking into consider- ation the analysis of the content of academic handbooks? − what is the origin of accounting science? − what is the importance and understanding of accounting science?

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