Rola systemu informacyjnego rachunkowości w zarządzaniu projektami
The role of the accountancy information system in project management

Summary/Abstract: Intensive globalization of economy leads to dynamic increase of competition, which in turn results in growing popularity of projects, i.e. unique activities most frequently done during multiple periods of time with considerable risk involved. Activity of serial and repetitive character is met in economic practice less and less often, though. The article describes the role that is fulfilled in project management by timely and reliable information provided by means of properly designed accounting information system. The first part of the article contains reference to contingency theory as the basis for project management. The following subchapter explains the role and specifics of information in project management which result from project characteristics. Next, the influence of such specifics on the accounting information system is described and there are clear indications what elements such a system should include. Particularly important seems to be integration of two subsystems: management accounting and financial accounting. The article ends with conclusions that sum up the role of accounting information system in project management.

• Details
• Contents