The article is devoted to the evolution of author's research on possibility of using Sorter's event theory from accountancy to the company's information system. The author pays special attention to the changes introduced by himself in Sorter's theory. To confirm the legitimacy of these changes the author presents some elements from two of the research projects, that used the event theory, which he has executed and used in many economic subjects. On the basis of his experience in execution and exploitation of Company's Information System the author claims that the scientific and technological development is the one that places modern accountancy first in company's information system. According to the author's opinion, objective approach to the construction of information systems deserves special attention. Modern computing technology, full automation, the real time and openness of the systems to surroundings are the main attributes which should be specific for the computing application in companies on the verge of the 21st century.
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