| Autor: Agnieszka Piechocka-Kałużna | 121 |
Strony: 121-130
pełen tekst
Summary
The paper attempts to define and classify the performance, in a broad sense, of commercial banks operating in Poland. The aim of the paper was to demonstrate that in the majority of cases the quality of performance calculation is largely determined by the quality of the data derived from an accounting system. Consequently, an attempt is made at diagnosing the main causes of poor accounting data quality and solutions to this situation are suggested.
pełen tekstSummary
The paper attempts to define and classify the performance, in a broad sense, of commercial banks operating in Poland. The aim of the paper was to demonstrate that in the majority of cases the quality of performance calculation is largely determined by the quality of the data derived from an accounting system. Consequently, an attempt is made at diagnosing the main causes of poor accounting data quality and solutions to this situation are suggested.