ACCOUNTING ENGINEERING IN A CASUAL PERSPECTIVE OF THE GENERAL SYSTEMS THEORY (Inzynieria rachunkowosci w ujeciu kauzalnym Ogólnej Teorii Systemów)

The aim of this article is to present the concept of accounting engineering in terms of General Systems Theory. In the present paper, it is assumed that accounting shares the causal character of economic processes of companies utilizing accounting engineering procedures. This view is connected to the creation of a model of accounting engineering and the procedures of its implementation. Accounting engineering uses certain elements of variant accounting in order to optimize the description of economic effects of a company, presented in its financial reports. Placing accounting engineering within the framework of systems theory allows us to observe its relation to the company as well as its surroundings.