Teoria ograniczeń i rachunkowości przerobu w świetle paradygmatów rachunkowości (wyniki badania ankietowego)
Theory of constraints and throughput accounting in the light of paradigms of accounting science (questionnaire results)

Summary/Abstract: The article presents T.S. Kuhn’s conception of science development and selected outlooks on the character of paradigms in the accounting science. Throughput accounting – a new management accounting method, which is based on E. Goldratt’s theory of constraints, is also characterized in this paper. The main purpose of the work is to present the questionnaire results. The research covered the period April – December 2004. This project had two main objectives: 1) to identify outlooks on the number and range of paradigms in accounting science; and 2) to decide if the throughput accounting makes a new paradigm in accounting science.

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