Czynniki decydujące o wykorzystaniu informacji z systemu rachunkowości w zarządzaniu w świetle literatury zagranicznej
Determinants of usefullness of information from the accounting system in management in light of the foreign literature

Summary/Abstract: Purpose — the aim of this paper is to show the factors influencing the usage of information generated in the accounting systems in business management. Design/Methodology/Approach - the research method adopted for the implementation of the mentioned objective is the method of analysis of foreign literature, presenting the research findings related to the issue of usefulness of the information, which is generated by the accounting department in order to solve managerial problems. Findings - the findings from the research include the following factors that affect the usefulness of the accounting information by managers: 1) the ac- counting information should meet the specified information needs and requirements of quality; 2) the adoption by accountants the role "business partner" who support managers in making decisions, 3) the appropriate location of the accounting department in management structure (accountatns should be closer to the operational processes; users of accounting information); 4) impossibility of physical observation of the work progress (higher-lever managers more often use the accounting data). Originality/Value - accounting system plays a crucial role in the company's information system. Therefore, it is essential to identify the factors which can help accounting informations meet the managers requirements. Presented foreign research findings could be use as a basis for comparison with the research conducted in Polish business units.

• Details
• Contents