Księgowość jako proces badawczy – artykuł dyskusyjny
Bookkeeping as a research process – a discussion paper

Summary/Abstract: Bookkeeping concentrates on activities aiming at the periodical publication of financial statements. Financial statements are to reflect the financial position and changes in the financial position of real objects being economic entities. Therefore bookkeeping performs a research process related to an aspect of the real world. Obtaining reliable knowledge about the real world requires a diligent research process similar to the scientific research process. In this paper, financial reporting, which is the core of bookkeeping, is shown as a research process of the scientific type, and the consequences of such an approach for financial reporting organization and regulation are pointed out.

• Details
• Contents