The beginnings of the journal “Rachunkowość”

This article presents the initial stage of creating the Polish journal “Rachunkowość” (“Accountancy”).Contemporary Polish accounting scientists are well acquainted with world literature and current Polishstudies, including publications contained in the journal “Rachunkowość”. The author believes that thecontent of this journal from 60-70 years ago is not well known, as evidenced by the lack of references inpresent time scientific papers to articles from this period, which were very important for shaping Polishaccounting after World War II. The aim of this paper is to present the activities of the Editorial Board andthe Program Board, as well as the content of the journal “Rachunkowość” in the years 1949–1970. Thisstudy, on the occasion of the 70th anniversary of the journal Accounting, links the theory of accountingwith practice, presents the beginning of Accounting Departments conferences, Congresses of the Associationof Accountants in Poland and training courses for accountants, and also describes the problems ofPolish economy of that time.