information source

Apperceptive Defects in aAccounting Information System

The article is concerned with a relevant issue oforigin and adverse effects caused by defects of accounting and information system. The aim  research and categorization of defects related to the perception of accounting information by recipients and the influence of such defects on efficiency of decision-making. Interdependence between the part of y the consumer because of defects and coefficient of accounting information perception has been determined in this work.