A contribution to perceiving the structure of contemporary accounting system Cover Image

Przyczynek do postrzegania struktury współczesnego systemu rachunkowości
A contribution to perceiving the structure of contemporary accounting system

Author(s): Irena Sobańska, Ewa Walińska
Subject(s): Economy, National Economy, Business Economy / Management
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: business accounting; tax accounting; integrated business report;regulatory confusion; self-de-pendency paradigm; sustainable development

Summary/Abstract: The main goal of the article is to explain the process of evolution of the organization's accounting system elements as a result of changes taking place in information expected by internal and external users. To achieve this goal, regulatory uncertainties in the area of accounting and their consequences for the devel-opment of accounting systems in Polish practice are presented and changes in the information needs of stakeholders are analysed in the context of changes to financial statements, integrated business reports and changes in the methods of management accounting in socially responsible organizations. Next, a pro-posal for a new structure of the accounting system corresponding to its contemporary functionality is presented in the context of the current level of globalization development aimed at a sustainable econo-my, and a number of general conclusions are discussed. In the proposed new structure it was assumed that the accounting system of a socially responsible organization should consist of (1) a business accounting subsystem, issuing an integrated business report (financial statements + non-financial reports) and internal reports for the board of directors and (2) a subsystem of tax accounting issuing information for tax agencies. The methods used in this study include analysis of the content and opinions of the authors of selected publications and analysis of documents. The study is also based on knowledge obtained by the method of direct observation and on the results of empirical research of other authors.

  • Issue Year: 2018
  • Issue No: 96
  • Page Range: 151-182
  • Page Count: 32
  • Language: Polish