Institutional development of accounting in Poland (a discussion paper)
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 89
Abstract
This article is an attempt to present the process of accounting institutionalization in Poland and to identify the stage of its development. The author pays attention to the relationship between the institutionalization of accounting and its identity as a science. The higher the level of institutionalization, the stronger the identity. The study uses Terry N. Clark’s concept of science institutionalization. The article presents the phenomena representing the process of accounting institutionalization in Po-land and made an attempt to assign them to successive stages of this process: the solitary scientist, ama-teur science, emerging academic science, established science, and big science. The author concludes that accounting has reached the stage of big science. This work is an invitation to discussion on institutional development of accounting in Poland. The au-thor is well aware that some of his statements have a subjective and controversial character, so participa-tion in this discussion of persons with other views will be a valuable contribution to the development of accounting as a scientific discipline.
Authors and Affiliations
Tomasz Sobczak
Keywords
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- DOI 10.5604/16414381.1218246
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