Inteligencja emocjonalna jako behawioralny element współczesnej rachunkowości

Abstract

The accounting system derives from the needs of the practice of economic life, striving in its essence to convey to the economic environment a series of economic information related to the functioning of economic entities on the market. With accounting in the practical dimension, a human is inseparably connected, who is the constructor of this system, the implementer of its main assumptions and functions and the guardian of observing its chief principles. The article presents considerations on the essence and meaning of the so-called emotional intelligence of a human being. These considerations were related to the practical dimension of accounting, making the thesis, that developing emotional intelligence of people professionally involved in accounting, shall be commensurate with the shaping of knowledge and skills in this regard. The article points out accounting areas in which emotional intelligence can be an important factor in the implementation of the main accounting function in relation to its main principle. The article uses a critical analysis of literature and the method of deductive reasoning.(original abstract)