RACHUNKOWOŚĆ W ŚWIETLE ZAŁOŻEŃ PSYCHOLOGII NA TEMAT NATURY CZŁOWIEKA
ACCOUNTING IN THE LIGHT OF PSYCHOLOGY ASSUMPTIONS ON HUMAN NATURE

Summary/Abstract: Accounting as an information system is nowadays called the language of business, which has to be readable on a global scale. At the same time, it is signaled that accounting in the current form is struggling with many dilemmas. In this context, the authors of the article have discussed the use of the output of dynamically developing psychology in recent years to analyze issues typical of the accounting system. The aim of the article is to confront the main assumptions of contemporary psychology about the nature of human with the implementation of the guiding principle of the financial accounting system which is the principle of true and fair view of the business unit. In the article, a critical analysis of literature and the method of deduction were used.

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