The research of the Unit oscillates around the following issues:
- accounting in cyberspace;
- functions and directions of development of information technology accounting;
- integrated financial and managerial accounting in the information technology environment;
- evaluation of effectiveness of management supporting information technology solutions;
- the XBRL standard as financial reporting supporting concept.
Individual interests of the Unit staff include the following issues:
- information technology solutions supporting financial reporting and corporate management;
- financial reporting: directions of development of financial reporting, gap in financial reporting (the existing and expected - by some users - shape of financial reporting), possibilities of adjustment financial reporting to the expectations of different users;
- methodological problems in accounting: defining accounting methods and principles, classification of accounting methods and principles, evolution of accounting methods and principles;
- history of development of accounting trends, current accounting research – research areas and methods;
- accounting development factors;
- taxes (systems, effectiveness, internal coherence, tightness, control);
- taxes in accounting (methods of allocation of income tax, conceptual assumptions and information content of tax balance and profit and loss account);
- psychological, sociological and cultural aspects of accounting;
- corporate accounting in the process of bankruptcy;
- investigative accounting, accounting fraud, tax fraud.