System informatyczny rachunkowości jako narzędzie wspomagające zarządzanie jednostką gospodarczą - wymogi ustawowe, a ich praktyczne stosowanie
Accounting information system as a tool to assist enterprise management - statutory requirements and their practical application
Author(s): Monika Król-StępieńSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: information technologies; data processing; accounting policy
Summary/Abstract: The intensive development of information technologies nowadays has led to the fact that an ac- counting information system is much more advanced than traditional nominal ledger systems, sale management systems or warehouse management systems. Information systems determine ways of data processing, which may have a significant influence on the economic and financial position of every entity. This article is an attempt to find out whether economic entities meet requirements of the accounting policy in the scope of accounting information systems. It is a critical approach to legal requirements applicable to economic entities
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 58
- Page Range: 75-81
- Page Count: 7
- Language: Polish