Problemy pomiaru efektywności funkcjonowania systemu informacyjnego rachunkowości
The Efficiency of the Accounting Information System – The Problems of Measurement

Summary/Abstract: Purpose – It was defined the concept of efficiency and indicated the problems that are associated with the determination of efficiency of the accounting information system. It was also proposed methods to measure it. Design/methodology/approach – It was reviewed of literature on the subject, including legislation, also used the method of deduction. Findings – In the article defined the concept of efficiency and proposed indicators that can be used in practice to measure the efficiency of the accounting information system in enterprises. Originality/value – By using selected of the proposed indicators executives of companies obtains useful information that can be used in the decision-making process to improve the functioning of the accounting information system. That can cause the cost reduction that should be reflected in the overall level of efficiency of the entire enterprise.

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