Znaczenie i warunki stosowania zintegrowanych systemów informatycznych w sferze budżetowej
The need for and conditions of using integrated information systems in the public sector
Author(s): Beata SadowskaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: accounting; information system; budget; information
Summary/Abstract: Basic accounting principles define how the organization should keep its accounts. For some time now, computers that are part of the accounting system are used in accounting. A multitude of financial and accounting systems currently used by budgetary establishments adversely affect the activities carried out by them, as it generates excess personnel in the accounting department, performing repetitive work. Preparing analysis is time consuming and labor intensive and the information is not delivered on time. These considerations determine the need to make changes in the budget sector, namely it should give up the use of a number of financial and accounting programs and introduce a single integrated system.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2014
- Issue No: 76
- Page Range: 61-73
- Page Count: 12
- Language: Polish