Process approach in the teaching of accounting: how to stimulate entrepreneurship in micro-entrepreneurs

Anna Białek-Jaworska, Renata Gabryelczyk


This article emphasises the influence that the quality and information capacity of the chosen form of accounting have on both, the micro-enterprise development opportunities, and the entrepreneurial behavior of their respective owners. Highlighted in a survey conducted among university students and academics is the role of accounting system information, and the legal and tax regulations within business processes practically implemented in the organisation. The paper proposes the concept of training young entrepreneurs in the field of accounting using process approach to management. On the basis of examples of processes in the area of accounting, there are presented the clear advantages of process modeling with the aim of reducing risk, and identifying tax and balance sheet consequences of micro-enterprise management decisions. The need to understand business processes, which in computer systems are often realised automatically without active participation of the user, is emphasised to students. The article indicates the need of controlling tools in micro-enterprises, something impossible to implement in Poland due to the dominance of simplified forms of tax records. The type of accounting record chosen may stimulate or inhibit the development of entrepreneurship by encouraging or discouraging entrepreneurial behavior. The inclusion of process approach to teaching accounting will enable prospective mico-entrepreneurs to understand the role of financial information in making management decisions. The article justifies process approach to entrepreneurship education through the prism of accounting, tax and legal regulations, equipping students with practical skills to plan, conduct and develop their own business.


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Anna Białek-Jaworska
University of Warsaw

Renata Gabryelczyk
University of Warsaw

About the article


The article is in the printed version on pages 4-11.

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How to cite

A. Białek-Jaworska, R. Gabryelczyk, Podejście procesowe w nauczaniu rachunkowości – jak aktywizować studentów jako przyszłych mikroprzedsiębiorców, „e-mentor” 2015, nr 1 (58), s. 4-11,