Sprawność systemu informacyjnego rachunkowości - Problem kryteriów oceny
Abstract
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.