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The it Systems in Accounting in the Light of the Polish Law in Force

Author

Listed:
  • Adam Bujak

    (Maria Curie-Sklodowska University in Lublin, Poland)

Abstract

The accounting system plays a very important role in any enterprise. It provides numerical information concerning the business both for internal and external clients. Due to the fact that the functioning of the sphere of accounting based on the use of IT tools nowadays, the Polish law in force introduces specific regulations in this regard. They are very important from a practical point of view, because their use should ensure true and fair view of the company’s position. Therefore, the aim of this article is an attempt to classify statutory requirements that must be met for the use of the IT systems in accounting, and provide detailed characteristics of these requirements.

Suggested Citation

  • Adam Bujak, 2016. "The it Systems in Accounting in the Light of the Polish Law in Force," Managing Innovation and Diversity in Knowledge Society Through Turbulent Time: Proceedings of the MakeLearn and TIIM Joint International Conference 2016,, ToKnowPress.
    • Handle: RePEc:tkp:mklp16:853-859
    as

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