The research of the Unit oscillates around the following issues:- accounting as a scientific discipline and practical activity;
- cost accounting of companies and institutions (in particular: cost accounting and action-oriented approach);
- managerial accounting;
- accounting of individual business entities (including insurance companies);
- capital groups accounting.
Individual interests of the Unit staff include the following issues:
- costs in the accounting record system and in entity management;
- measurement of economic value in accounting;
- management and financial accounting in the management IT system supporting system;
- identification and measurement of risk related to accountancy;
- behavioural aspects in management and financial accounting;
- accounting in the processes of measurement of management effectiveness in business and non-business entities;
- international and national accounting standardisation in public sector entities;
- economic analysis of law;
- accounting system analysis from the interdisciplinary perspective;
- accounting metascience;
- paradigms and theories in the science of accounting;
- creating corporate accounting policy (including cost accounting);
- detecting manipulations and bookkeeping frauds.