摘要:We would like to present to you a thematic issue of “Zeszyty Teoretyczne Rachunkowości” no. 109 (165) – (ZTR,“The Theoretical Journal of Accounting”),in English entitled Accounting as a source of financial and non-financial information. It is the second volume of our journal to be guest-edited by a foreign editor – Dr. Fredrik Karlsson (Linnaeus University,Sweden).