Rachunkowość a deregulacja zawodu księgowego
Accounting versus deregulation of a book keeper occupation

Summary/Abstract: Purpose - the purpose of the article is present accounting as a book-keeper's occupation. Design/Methodology/approach - research methods, inductive and deductive reasoning, literature analysis. Findings - having analysed the literature, the author described the history of accounting and the issues of ac- counting deregulation. Originality/value - the paper presents the role of accounting in a business activity. It points to the very long history of accounting as well as the concept of changes of the book keeper occupation, in accordance with the certificate allowing to keep operate a book keeping service

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