Kultura dokumentacyjna jako wsparcie komunikacji w organizacjach
Culture of Documentation as Support for Communication in Organizations
Author(s): Anna JakubiecSubject(s): Cataloguing, Electronic information storage and retrieval, Education and training
Published by: Fundacja »Lubelska Szkoła Filozofii Chrześcijańskiej«
Keywords: document; financial information; books of accounts; documentation culture;
Summary/Abstract: In the field of documentary culture, practically no research is carried out, but this concept should be of great importance for many employees of a given institution, and especially for those who create or put documents into circulation. not only for employees of accounting services. Accounts are kept in every institution that conducts business activity. Documents provide information that is recorded in these books. Accounting employees deal with the entries. Bookkeeping provides a lot of financial information that comes from entries in the books of accounts. The basis for these entries is a correct document, which constitutes an accounting document. We want to analyze accounting documents and the resulting entries in the accounting books. We will discuss the characteristics of a correct document that affect reliable and true information resulting from the books of accounts. We characterize the information needs in a unit running a business, based on the example of a university. We will look at what constitutes a documentary culture or its lack. Taking care of the correctness of the document from which the accounting information results often creates conflicts between the accounting services and other employees of the entity. That is why it is so important to understand what a document is for correct information and how easy it is to distort information by neglecting or even falsifying a document or document description.
Journal: Człowiek w Kulturze
- Issue Year: 2022
- Issue No: 32/2
- Page Range: 215-229
- Page Count: 15
- Language: Polish