Rachunkowość w służbie sprawiedliwości a sprawiedliwość w rachunkowości
Accounting at the service of justice vs. justice in accounting

Summary/Abstract: The paper joins the problem of ethics and accounting. The research goals are following: the explanation of “justice” term and the exploration of its different understanding; the presentation of possibilities of accounting usage for the purpose of realisation of justice idea; the presenation of the role of justice in accounting. The reaearch is based on the ethical literature study (esp. relating to justice) and it has theoretiocal charater. The author proves the hypothesis that accounting, although its main goals are understoood in the terms of economy and are therefore rational and egoistic, can be also used as serving justice (for different understandings of justice). Therefore accounting can also fulfil the axiological and societal goal. The fields of application of accounting directed to justice are enumerated.

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