Szablony księgowe w systemie informatycznym rachunkowości. Wyniki badań eksploracyjnych
Accounting patterns in the accounting information system. Results of exploratory research

Summary/Abstract: The article presents the results of the research on accounting patterns (schemes of accounting). The research was conducted in 2016. The purpose of this article is to show various aspects of a creation and functionality of accounting patterns in the accounting information system (AIS) such as the frequency of patterns’ usage, the business operations which use patterns, the employee approach to their defining and controlling, etc. The first part of the article contains a brief description of the surveyed enterprises and their AIS and respondents. The main part of the article is devoted to analyzing the results of the research on accounting patterns. Finally, the functioning of accounting patterns is presented in the context of the regulations of the Accounting Act.

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