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Rachunkowość a potrzeby informacyjne małego przedsiębiorstwa    19

age of the situation of an enterprise. When there is no such information, possibilities of obtaining complete data on finances of an enterprise are limited.

Simplified accounting is convenient and not complicated; however, in practice it limits one’s abilities to diag-nose the current situation of enterprises precisely and to predict their futurę.

The aim of this study is to analyze the information needs of smali businesses and possibilities of meet these needs. The research method applied in the paper included literaturę research within the area of management, accountancy, and economic law, and also induction and deduction method.

The research results confirm that the current State of knowledge in the field of finance managers of smali businesses the information from Financial accounting does not seem necessary.

Keywords: accounting, smali businesses, information needs

Cytowanie

Bauer K. (2013), Rachunkowość a potrzeby informacyjne małego przedsiębiorstwa, Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 757, „Finanse, Rynki Finansowe, Ubezpieczenia” nr 58, Szczecin, s. 11-19; w w w. wnei z. pl/frfu.