- Tytuł:
- Information function of accounting
- Autorzy:
- Sadowska, Beata
- Powiązania:
- https://bibliotekanauki.pl/articles/1177404.pdf
- Data publikacji:
- 2018
- Wydawca:
- Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
- Tematy:
-
accounting
accounting functions
information
information function of accounting
information users - Opis:
- The study is devoted to one of accounting functions, that is the information function. The main function as well as detailed functions were elaborated. The classification of financial and non-financial information in the accounting system was indicated. Then, the author attempted at locating financial and non-financial information in one report on the activities of a business entity. The study proves that, thanks to the information function, accounting is a comprehensive source of financial information and provides non-financial information on entity’s activities, thus satisfying information needs of many stakeholders. The fundamental thesis of the study is expressed in the statement that “a well-designed information system of accounting ensures access to financial and non-financial data useful to many groups of stakeholders and positively contributes to achieving goals by a given business entity”.
- Źródło:
-
World Scientific News; 2018, 104; 411-422
2392-2192 - Pojawia się w:
- World Scientific News
- Dostawca treści:
- Biblioteka Nauki
Artykuł