Prethodno priopćenje
ANALYSIS AND CONTRIBUTION OF ACCOUNTING INFORMATION SYSTEM AND FINANCIAL MANAGEMENT SYSTEM WITH RESPECT TO THE BUDGET DEVELOPMENT IN LOCAL UNITS
Miroslava Vitasović
; Grad Pula-Pola
Sažetak
Accounting information system represents a part of the total information system where information necessary for business decisions is produced. Therefore, ensuring quality of the accounting information system is significant for management This paper presents the results of research conducted by local units of Istria, the purpose of which is to determine the level of integration of the accounting information systems and the very purpose of their use. Some results indicate the need for more intensive use, and also the need to improve the existing accounting information systems in Istrian local units, in order to provide adequate support to business activities. This research identified the basic characteristics of the current financial management system in local units in the Istria, current position, and possible guidelines for the development. Taking into account the results of this research, it is concluded that there is a lack of awareness about the importance and the role of accounting information in the public sector. The research conclusions can be used as the first steps in the creation of an appropriate environment in which local financial management model will contribute to raising the efficiency of local units in Istria and in Croatia.
Ključne riječi
accounting information system; budget system; financial management system in local units; local and regional units
Hrčak ID:
94164
URI
Datum izdavanja:
21.12.2012.
Posjeta: 2.274 *