Wizerunek i reputacja przedsiębiorstwa w gospodarce opartej na wiedzy z perspektywy rachunkowości
Enterprise Image and Reputation in Knowledge-based Economy From the Perspective of Accounting

Summary/Abstract: Purpose – identifying the image and reputation as crucial non-material resources of an enterprise from the perspective of accounting, owing to which it is possible to establish competitive advantage in knowledge-based economy. Design/Methodology/Approach – the analysis of subject literature, the author’s considerations taking scientific and practical approach based on the deduction method. Findings – enterprise image and reputation constitute, from the perspective of knowledge-based economy, an important component of knowledge and information about an enterprise (and for an enterprise), which supports establishing both good market position and innovation activities. In turn, from the perspective of accounting image and reputa-tion represent non-material resources, invisible in accounting (non-disclosed due to the absence of developed instruments for presenting them in the theory and practice of accounting), which create the market value of an enterprise. Even though the image and reputation are not disclosed in accounting, still many economic ad-vantages resulting from having them and outlays (expenditure) necessary for their development are disclosed in financial accounting (e.g. income from selling brand products) and in fiscal accounting (e.g. advertising costs). The image and reputation also depend on the additionally prepared reports covering social and envi-ronmental problems used by the potential stakeholders. Originality/Value – presenting the image and reputa-tion from the position of possibilities and limitations of financial and fiscal accounting (selected examples), having considered the environment in which they function, i.e. knowledge-based economy.

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