The enterprise as a system striving for homeostasis

The enterprise, constituting a system functioning in an environment, strives to maintain the state of homeostasis with it. Maintenance and restorement of homeo-stasis is one of the conditions of the enterprise’s survival and development.Dynamically changed conditions of the efficient enterprise in given phases of its life cycle result in creation of crisis situations which are reasons for upsetting the balance with the environment. Restorement of the balance often leads to redefini-tion of the objectives and changes in action strategies. The degree of economic risk also increases as it is related to taking non-routine decisions.It is absolutely essential to take decisions on the basis of information generated by the accounting system to protect against disturbance of the homeostasis state or to restore it. The role of accounting in this context is to provide information indis-pensable to diagnose the enterprise condition and to take decisions leading to ho-meostasis restorement. To be able to fulfill its tasks, accounting should evolve into a more active system, capable of realizing its stimulating function.