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The article advances the thesis that contemporary business activity, including accounting is an excellent example of human professional activity, which on the one hand, in order to be successfully implemented, has to be subordinated to the LLL imperative, and on the other hand, on the basis of the scientific research on education resulting from this imperative, it is a driver for the emerging LLL paradigm which all academics refer to. In view of this, the text presents the macroeconomic conceptual LLL framework, which is important in Poland for the further development of professional business and accounting education. The review of selected facts, institutions and documents connected with it and important for the Polish economy and business education, is aimed at the presentation of the climate and effort accompanying the creation of the LLL systemic solutions. The article elucidates, on the basis of Poland and accounting, the context important for the determination of the role of professional environment organisations (operating in Poland in the field of accounting) as LLL educators.
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