Jakość i jej pomiar w odniesieniu do systemu informacyjnego rachunkowości
QUALITY AND ITS MEASUREMENT REFERRING TO THE ACCOUNTING INFORMATION SYSTEM

Summary/Abstract: The accounting information system is expected to prepare such information that can be used by management for decision purposes. To make the results of decisions consistent with expectations, generated information must be characterized by an appropriate level of quality. The article proposes both the definition of the term “quality” referring to the accounting system and the methods of its measurement. Thanks to their use a constant improvement of the level of quality of accounting is possible which should contribute to better information and by this to the increase of general efficiency measured in the scale of an entire enterprise.

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