Rachunkowość a potrzeby informacyjne małego przedsiębiorstwa
Accounting and the information needs of small businesses

Summary/Abstract: Enterprises which are not obliged to keep accounting books have limited information about their own financial and material situation. Information from enterprise accounting creates a reliable and honest image of the situation of an enterprise. When there is no such information, possibilities of obtaining complete data on finances of an enterprise are limited. Simplified accounting is convenient and not complicated; however, in practice it limits one's abilities to diagnose the current situation of enterprises precisely and to predict their future. The aim of this study is to analyze the information needs of small businesses and possibilities of meet these needs. The research method applied in the paper included literature research within the area of management, accountancy, and economic law, and also induction and deduction method. The research results confirm that the current state of knowledge in the field of finance managers of small businesses the information from financial accounting does not seem necessary.

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