Sprawność systemu informacyjnego rachunkowości - Problem kryteriów oceny

The article describes an attempt at analysis of evaluation criteria of an information system evaluation as proposed in the literature of the Subject with reference to the accounting information system. Qualitative criteria of information evaluation referring to the information theory and to the reliability theory in technical systems may be useful at the stage of designing new solutions as they compell to ordering functions of the system, language of description and methods of transformation of information . In turn , qualitative characteristics of financial statements make receivers of the information aware how complex are the factors affecting usefulness of information and that it is necessary to perform a purposeful choice of solutions with in the framework of modernization of the functioning system.