摘要：The current crisis of confidence in reported financial information stems from the shortcomings in the valuations made for the balance sheet purposes.The aim of this article is to identify them and try to look for ways out of the crisis.Balance sheet valuation in its present form does not include all entity’s resources and measurement parameters are applied inconsistently and alternatively.Besides, it reflects only the benefits of financial nature arising from the assets and it may be subjective.The article indicates ways out of the crisis – it proposes a controversial but common direction for further development of accounting, i.e.a departure from the numerical description.The methods used in the study are: analysis in literature studies, deduction and synthesis in final conclusions formulation.
其他摘要：Celem artykułu jest zaproponowanie zarysu autorskiej koncepcji utylitarystycznej etyki controllingowego pomiaru dokonań.Celami szczegółowymi są: wyjaśnienie pojęcia etyki oraz przedstawienie sposobów jej rozumienia, wyjaśnienie założeń paradygmatu utylita
关键词：theory of value;crisis;balance sheet valuation
