EN
This paper concerns Jerzy Kmita’s socio-regulatory theory of culture. The author analyzes two crucial concepts of this theory, i.e. the concept of “cultural beliefs acceptance” and the concept of “rescpecting of cultural beliefs”. The latter concept – according to the author of the article – is associated with an attitude of an actor engaged in fulfilling practical goals. In such an attitude the actor practices her abilities so the thinking acquires an action-like form. On the other hand, the “acceptance of cultural beliefs” implies the self-consciousness which is necessary in the course of conceptual knowledge formation. In our culture, conceptual knowledge is constituted within the attitude of distance taken towards the practical engagement in fulfilling goals.