Atrybuty uzytkownikow wewnetrznych i zewnetrznych systemu informacyjnego rachunkowosci – perspektywa asymetrii informacji (The attributes of internal and external users of accounting information system – the perspective of information asymmetry)

Jacek Gad ()
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Jacek Gad: Katedra Rachunkowosci, Wydzial Zarzadania, Uniwersytet Lodzki

Problemy Zarzadzania, 2014, vol. 12, issue 46, 114-128

Abstract: The purpose of this article was to identify the attributes of the users of accounting information system. In the article three attributes of external users of accounting system and two attributes of internal users of accounting system were identified. In the paper the characteristics of the relationship between users of accounting system under the assumptions of the agency theory and the stewardship theory were presented. The content presented in this article was based on literature studies – Polish and foreign literature in the field of finance, accounting and management.

Keywords: information system; users of accounting system; agency theory; stewardship theory; information asymmetry (search for similar items in EconPapers)
JEL-codes: G30 M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:sgm:pzwzuw:v:12:i:46:y:2014:p:114-128

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