Układ pojęć konstytuujących teorię rachunkowości w kontekście nauk ekonomicznych
Accounting in the context of economic sciences. Analysis of concepts that underlie theories

Summary/Abstract: Each theory which explains the phenomena of the real world has a conceptual framework comprising a set of basic concepts with definitions and fundamental principles. These categories constitute a basis for formulating statements using the rules of logic and scientific inquiry. The question therefore arises whether this basic set of concepts for accounting knowledge coincides with its counterpart in economics. Analysis of this issue is necessary because, for instance, the concept of capital often has a different mean-ing in accounting than in economics, and still different in management sciences. The analysis leads to the conclusion that the basic system of concepts that constitutes the theory of accounting is internally con-sistent, which is not always the case with other economic sciences. Besides, the approaches to the concept of value vary considerably, which means that economic disciplines are complementary only to a limited extent.

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