Determinanty rozwoju sprawozdawczości niefinansowej w świetle pozytywnej i normatywnej teorii rachunkowości
Factors development of non-financial reporting in the light of positive and normative accounting theory

Summary/Abstract: The study provides the conclusions from the analysis of determinants of non-financial reporting carried out in the light of the positive and normative theory of accounting. It is an attempt to identify answers − what are the basic directions of development of non-financial reporting and which determinants of the development of non-financial reporting can be explained from the positive and normative accounting theories` view. On the basis of deductive and inductive reasoning there are presented the key determinants of the development of non-financial reporting and the directions of the anticipated changes of reporting.

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