Kapitał w ekonomii i rachunkowości – potrzeba reinterpretacji
Capital in economics and accounting – the need for reinterpretation

Summary/Abstract: In the industrial economy the main factors of production were capital and labour. In the post-industrial economy the main factor of production is knowledge. It is difficult to to measure and exhibit a lot of specific properties. It is related to groups of workers, but it cannot.identified with labour There are two goals of this article. Firstly, it aims to describe of the concept of capital in economics and accounting. Secondly, it analyzes the concept of intellectual capital and emphasizes its cumulative and social nature. Interpreting it as a public good leads to the questions about distribution of its benefits, too.

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