engleski

Accounting information system’s quality as the ground for quality business reporting

The main goal of this work is to examine the connection between an accounting information system, its quality and the quality of accounting information as a ground for quality business reporting. This is important because business management depends on reliable, accurate information that is accessible on time. The most of this information is generated by an accounting system. In that sense, the quality of an accounting system has an influence on a quality of a business reporting and management. Up to now, in most cases, the quality of an accounting information system was observed in aspects of information technology, but this paper presents accountants’ point of view. Goals of this research are tested using several scientific empirical methods: deductive and logical methods for shaping authors’ attitudes on the basis of theory and practice cognition ; inductive method, as well as generalisation method, are used for shaping general conclusions on the connection between an AIS and business reporting on the basis of characteristics of AISs outputs (accounting information) ; comparative method is used for the comparison of authors’ empirical survey results and international experience ; and finally, the questionnaire and statistic methods are used for getting information on the state in Croatian companies.

accounting information system (AIS); accounting information; business reporting; quality

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