System informacyjny rachunkowości a oczekiwania decydentów

• Autorzy: Winter M.

Warianty tytułu

EN

System of accountancy information and decision makers' expectations

• Języki publikacji: PL

Abstrakty

EN

Analysing information needs of the decision makers three levels of responsibility are differentiated: strategic planning, management control and operational control. The need of the management for the information necessary for the decision making process relies on the management responsibility level, however on each of those levels outside and inside information is used. The most important source of management information is accounting information system. For the purpose of this dissertation accounting is assumed to be a specific information system which aims at supplying information to all the three levels of responsibility. Following that results of the research are shown. The research was meant to present how accounting information system is perceived by the decision makers. Research results analysis summarise this dissertation.

Słowa kluczowe

PL

system informacyjny; rachunkowość

EN

information system; accountancy

• Wydawca: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
• Czasopismo: Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński
• Rocznik: 2006
• Tom: Nr 48, t. 2
• Strony: 811--819

Twórcy

autor

Winter M.