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2018 | 104 | 417-428
Article title

Information function of accounting

Authors
Content
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Languages of publication
EN
Abstracts
EN
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”.
Year
Volume
104
Pages
417-428
Physical description
Contributors
  • Department of Accounting and Controlling, Faculty of Management and Economics of Services, University of Szczecin, Szczecin, Poland
References
  • [1] Burchell, S., Clubb, C., Hopwood, A., Hughes, J., Nahapiet, J. (1980). The roles of accounting in organizations and society, Accounting, Organizations and Society, 5(1), 5-27.
  • [2] Butterworth, JE (1972). The accounting system as an information function. Journal of Accounting Research, 1-27.
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  • [10] Libby, R., Bloomfield, R. i Nelson, MW (2002). Experimental research in financial accounting. Accounting, Organizations and Society, 27(8), 775-810.
  • [11] March, J. G. (1987). Ambiguity and accounting: The elusive link between information and decision making. Accounting, organizations and society, 12(2), 153-168.
  • [12] Rowley, J. Hartley, R. (2017). Organizing knowledge: An introduction to Managing Access to Information. Routledge, Taylor & Francis Group, New York.
  • [13] Scott W. (1997) Financial Accounting theory, Prientce Hall, London, p. 3.
  • [14] Simkin, MG, Norman, CS, Rose, JM (2014). Core Concepts of Accounting Information Systems. John Wiley & Sons.
  • [15] Wang, C. (2014). Accounting Standards Harmonization and Financial Statement Comparability: Evidence From Transnational Information Transfer. Journal of Accounting Research, 52 (4), 955-992.
Document Type
article
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.psjd-5e696b04-0bb4-4730-861e-81f431f36db1
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