Acta Economica (Jul 2013)
Accounting information system model and its influence on accounting information
Abstract
A unique model of accounting information resulted from theoretical research and several decades of personal experience in designing and developing accounting information systems. Application and design solutions of the model greatly contribute to the improvement and development of accounting information systems through the creation of accounting information for decision making, accounting analysis, planning and cost management, financial reporting, auditing, accounting information systems, and other areas that are directly related to the development of modern accounting. Model helps every user to perform tasks in a simpler way, more accurately, precisely and efciently by providing accounting information and tools for realization of its functions. At the same time, the model represents a set of solutions based on a scientifc understanding of information systems by setting realistic conditions for its further theoretical upgrade. Its main strength lies in the fact that an accountant ceases to be inferior to the information system but its superior. Based on the acquired knowledge, complete compatibility with international standards, trends and the most effective methods of business management is being achieved.
