Polityka rachunkowości a zarządzanie jednostką- wyniki badań ankietowych
Policy of accounting in the decision-making process- questionnaire research results

Summary/Abstract: In this article the authors try to answer the question if the accounting policy is treated as one of the factors influencing the management process in polish enterprises. The first part of article presents the main fields of policy of accounting and explains the impact of tax law on accounting policy in polish entities. In the second part the results of questionnaire research are presented. They were conducted in 1996-2001 among polish enterprises. The results let say that most of them use the policy of accounting to decisions - making process. It means that the policy of accounting will be more important in the future because of its harmonization with IAS.

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