Od konsekwencji do antecedencji – zmiana orientacji pomiaru we współczesnej rachunkowości
From consequences to antecedents – change of measurement orientation in contemporary accounting

Summary/Abstract: Mass digitalization of business realities has a great impact on accounting theory and practice. Observed changes in the approach to economic measurement resulting from the big data phenomenon are multidimensional. One of the interesting aspects of mass digital data availability is the possibility of linking valuation of business activities with the signals on their antecedents. The aim of the paper is to point out the antecedents of future economic situation as an important area of measurement in contemporary accounting. The study is based on literature review. The theoretical discussion presented in the paper leads to the conclusion that dynamic progress of IT technology facilitates expansion of the range of economic measurement – from consequences of business activities to their antecedents – which requires the development of new accounting methods.

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