The Notation Standards in Business Communication and Accouting – Perspective of Reporting in Polish Companies

Abstract:

The IBCS® notation standards are relatively new but more and more popular tool used worldwide in business reporting practice. The efficacy of the IBCS® standards have not been yet scientifically analysed and quantified on a group of managers. The purpose of the planned research is to fill this gap by indicating real behavioral impact on decision-makers who are using conventional reports and those prepared with the IBCS®. The paper starts with a brief introduction to idea of notation standards. Next the notation standards in business communication in the context of the IBCS® are discussed. The next part of the paper presents the idea of planned research in the light of decision-making theory. The last part is devoted to a brief summary.

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