Abstract:

The purpose of the article is to present the concept of research in the field of the accounting information system in the management of small and medium – sized enterprises in Poland. The article presents a review of the literature on the accounting information system. Planning the research, the impact of the financial accounting and management accounting subsystem on the management function in a small and medium-sized enterprise were taken into account as well as the growing role of outsourcing in financial and accounting services among enterprises in the SME sector. Formulated research goals and hypotheses that the author wants to verify and the research plan are presented. The conclusions justify raising the subject and conducting the research.