Determinanty sprawności procesu ewidencji księgowej w biurze rachunkowym
Determinants of accounting records process performance in an accounting office

Summary/Abstract: The paper presents the main findings of the research conducted on the accounting records process implemented in an accounting office. The main objective of this research was to identify factors influencing the process performance, understood as an inherent feature of the process, which gives an overview of its ability to perform assigned functions. The undertaken research has been carried out using the method of case study aided with the analysis of documents originating from the researched entity, interview and observation techniques. As a result, the key factors of process performance were identified, including two most important: the quality of accounting documents supplied by the accounting office clients and the quality of accounting staff (being an active participant of the process), measured using the level of experience and professional qualifications. In a summary, possible directions for further quantitative research of a explanatory nature were pointed out.

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