Kierunki wykorzystania metod ekonometrycznych w analizie informacji dostarczanych przez system rachunkowości
The directions of applying econometric methods to analyze information provided by the accounting system.

Summary/Abstract: This paper is dedicated to the use of econometric models in empirical accounting research. Accounting is a practical discipline that deals with measuring economic events and phenomena. The results are a numerical representation of the entity’s business activity. The empirical data created in accounting only presents the states of certain events and economic occurrences. Only after processing the data is transformed into economic information which can be useful to different consumers. One of the ways of providing this additional financial data is econometric modelling. In accounting studies exist econometric models that are estimated based on the data from the reporting and indexing system and from beyond such systems. The results of this estimation are an important source of information on the correctness and interdependence in the development of phenomena and processes considered in accounting.

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