Accounting Informational System – Directions, Challenges, Risks and Opportunities

Abstract

The paper studies, through specialized literature, the performance of the accounting information system (AIS) in its capacity as the main provider of the necessary information for various interested categories in synchronisation with modern information technology resources. But all this digitization is a double-edged sword for stakeholders, the role of active mediators in finding and identifying the most suitable AIS, returning to accounting professionals alongside information technology (IT) experts. The motivation for choosing this issue is justified in terms of the complex dynamics of AIS in recent years, while information quality, as a resource of organizations, represents a topic of maximum interest

Keywords

• accounting informational system
• information technology
• ais opportunities and risks
• integrated reporting