The article presents an attempt at a comprehensive approach to the scope of accounting with special attention focused on process accounting. The whole problem is analyzed with regard to the functional structure and the information structure of accounting with logical and operational structures being distinguished with in the latter one. To describe the above structure, the author employed a relational approach.
This monographic is a result of long-term studies carried out by the research team from the Department of Accounting, University of Łódź, within the framework of an interministerial research project MR.I.30 , on "Development of Systems Analysis Methods und their Application in the National Economy". The aim of the project was to present accounting as an information system, in which measurement and communication of economic information in three time dimensions taken place by means of methods appropriate for accounting and serves requirement of the enterprise control.
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