System informacyjny rachunkowości zarządczej w podmiotach leczniczych
Management accounting information system in healthcare institutions

Summary/Abstract: The article presents the essence of information and information system, which includes the management accounting system. Human resources are one of the factors in favor of the perception of management accounting as an information system. The shape of the information system and the quality of management information should depend on the information needs of managers. Meanwhile, according to the research, the information system is often identified with the IT system − that is technical equipment and implementation of formal reporting requirements. In the information system of management accounting the formal rules are less important than the information needs of managers. Their knowledge and skills translate into the quality and the usefulness of information generated in the management process. Meanwhile, in many healthcare units the medical information, which could serve for management purposes, is only used for reporting purposes.

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