Zdolność systemu rachunkowości w zakresie zaspokojenia potrzeb informacyjnych w realizacji koncepcji zrównoważonego rozwoju
The ability of the accounting systemto satisfy information needs in the conceptof sustainable development

Summary/Abstract: In a free market economy a lot of attention is paid to the processes of design, implementation and control of economic goals posed by the enterprise. With the increasing interest in the concept of sustainable development economists have noted that they do not have the appropriate methods for measuring its extent or effectiveness. It is possible, that accounting will find a solution for this problem. One of the directions that can significantly assist companies in implementing the concept of sustainable development is to use the opportunities offered by the informational function of accounting. The purpose of this article is to analyze and evaluate the informational function of accounting to satisfy the information needs in the implementation of the concept of sustainable development.

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