Ocena użyteczności informacji sprawozdawczych
Evaluation of the Usefulness of Accounting Information

Summary/Abstract: Purpose – The purpose of the study is to identify the possibility of using social network analysiscial SNA to assess the quality of reporting information, and by selecting the information of the highest utility to generate a minimum annual report. Design/methodology/approach – Research method adopted for the implementation of the objective pursued is the method of analysis of the literature, presenting research findings related to the quality reporting information from annual reports and using SNA network analysis to assess the quality of information. Findings – Factors have been identified evaluate the usefulness of information reporting on the needs-creating graphs of information in the SNA network – in order to generate a network of information-tell each entity for the purposes of creating a minimum annual report. Originality/value – Accounting is a basic information system tell-every economic entity. That is why the creation of a network of financial and non-financial is very important in terms of creating a range the minimum annual report, the integration of the financial statements and non-financial statements.

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