Rozwój rachunkowości a cyberprzestrzeń w społeczeństwie sieci
Accounting development and cyberspace in a network society

Summary/Abstract: Currently, socio-economic changes, which were caused by the development of information technologies, affect the reality perception by stakeholders. The culture standardization, globalization, societies decentralization, integration of regions and life automation are a challenge for modern accounting. The aim of this study is to answer the question whether there are links between the accounting development and cyberspace within the network society. The analysis was made based on Polish literature as well as applicable legal regulations. The article refers to the concept of network society, the essence of cyberspace, the importance of information as a new key resource in the economy, factors which determining the development of accounting and contemporary changes taking place in accounting.

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