Rachunkowość jako dyscyplina naukowa oraz jej służebna rola, jaką pełni w życiu gospodarczym
Accounting as a scientific discipline and its ancillary role within the economic life

Summary/Abstract: The article presents the problem which has been the hard dispute for many years, if accounting is science or a tool, providing information to recipients. It is obvious that accounting has a dual dimension. It is science that could and can provide reliable information about economic processes in all economic conditions.

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