IMAGE-CREATING FUNCTION AND CREATION OF RELIABLE AND ACCURATE INFORMATION IN THE ACCOUNTING SYSTEM

Abstract

The purpose of this article was to present the impact of the accounting’s image-creating function on the quality of information generated by the accounting system. Accounting has increased the range of functions over the years. Nowadays, in literature, there are many functions realized by accounting, including, among others, the image-creating function. For the wide range of recipients of information coming from the accounting system, its quality (understood through the prism of usefulness and usability) is very important. The desire to realize the image-accounting function may lead to the distortion of financial information. Therefore, it is especially necessary to supervise the observance of the principles of a faithful and reliable image.