摘要：At the beginning of the 21st century accounting has a centuries-long history of evolution in the area of practical application as well as considerable scientific achievements in the form of theories, varying in scope and degree of generality, developed as a result of deductive and empirical research.The accelerating globali-sation and socio-economic changes that have been taking place during the past few decades, especially in the field of management and information and communication technology, have entailed a widening of the scope of accounting science, which en-compasses examination of accounting practice and results of this research in the form of theory.The aim of this contribution is to present chief directions and issues in financial accounting theory in the first decade of the 21st century against the background of the past development of this field of study.Due to space constraints only main repre-sentatives of the trends described in the paper have been named and only those aspects of financial accounting evolution have been addressed which the authors considers the most important.Based on the author's studies in Polish and foreign literature of the subject, the paper discusses the nature and two types of account-ing theories (normative and descriptive), ex post financial accounting theories, contemporary challenges in financial accounting theory and critique of accounting as a science.
其他摘要：W końcu pierwszej dekady XXI w. rachunkowość ma wielowiekową historię rozwoju praktyki, a także stosunkowo bogaty dorobek naukowy w postaci teorii o różnym zakresie i stopniu szczegółowości, powstałych w wyniku zarówno badań dedukcyjnych, jak i empiryczny
关键词：rachunkowość finansowa;Teoria rachunkowości;rozwój teorii;Financial accounting;accounting theory
