Klasyfikacja danych a rachunkowość. Rozważania o rela-cjach
Data classification and accounting. A study of correlations

Summary/Abstract: This paper addresses the approaches to classification of data describing the operation, results and financial situation of economic entities. The problem is analyzed from the viewpoint of two separate disciplines: accounting and taxonomy. Data classification for accounting purposes is part of data processing procedures based on accounting methods. As such, it may be deemed obligatory, in accordance with the relevant legal acts and standards; or facultative, i.e. performed for internal management purposes. On the other hand, data classification using the taxonomic methods is based on empirical data generated by the accounting system. This paper presents the correlations between classification of data for accounting purposes and data classification obtained through the use of taxonomic methods.

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