Abstract The aim of the publication is to assess the financial condition of the enterprise as well as to determine the significance of integrating SAP information systems and the adequacy of financial data in the context of managerial information management. The study employed methodological triangulation, combining financial statement and economic indicator analysis with a managerial survey. By focusing on the balance sheet and ratio-based assessment of financial condition, the research confirmed the company’s stable financial position, high security of its financing structure, very strong liquidity, and a significant improvement in profitability in the final year of the analysis. In contrast, the study examined the level of integration of SAP systems and the adequacy of financial data for decision-making needs. The findings provide both theoretical and practical insight that the financial condition of an enterprise cannot be analysed in isolation from the ability of information systems to deliver reliable and integrated data that enable effective management in an unstable environment. The conducted study provided evidence supporting the hypothesis that a higher level of information systems integration is associated with a better assessment of financial condition and higher quality of managerial information. In this sense, these findings may be regarded as a contribution to the development of management theory by linking financial analysis with the assessment of managerial informational maturity, with this relationship being examined at the perceptual level. The publication contributes to the ongoing discussion on the integration of information systems, including ERP-class systems such as SAP, which can streamline data flows, eliminate informational discrepancies, and provide continuous insight into an enterprise’s financial situation.
Małgorzata Łęgowik-Małolepsza (Thu,) studied this question.