Transition, Vol. 26 No. 53, 2025.
Review article
ACCOUNTING IN THE FUTURE - THE GENERAL BOOK OF BUSINESS QUALITY (GBBQ)
Sado Puškarević
orcid.org/0009-0001-5019-2819
Abstract
Following the trends of development of information needs, one can notice the inevitable expansion
of the role of accounting. It will result in the development and growth of accounting. Development,
because it will be expected to establish new accounting subsystems for the production of special
types of information. Those that cannot be obtained from existing accounting data. In the first
place, information on the movement of business quality. Then, the expansion of the role of in performing existing tasks, the system will grow because it must also include what is new that
will bring the expected development into the structure. Namely, development will require the
definition of new parts and new forms of accounting.
The development of tools used to record business events enables, facilitates and makes more
realistic the pursuit of such a development of accounting. If we were to go back to the time when
initial records were being developed, by recording business events with pegs on clay tablets, etc.,
and at that time talked about the development of double-entry bookkeeping of a mass of business
events using computers, it would then seem like science fiction. Even today, when we dare to give
projections of the development of accounting in the future, we risk that our predictions, which we
consider very objective, will be viewed as part of science fiction. Well, let... Without indicating the
necessary directions of development, there would be no basis for directing scientific reflections
from today onwards. One of these directions is, in our opinion, the development of a quality
business ledger. It will be the basis for further progress in the direction of building "quality
accounting".
Keywords
development of accounting, future of accounting, quality business ledger.
Hrčak ID:
336274
URI
Publication date:
6.10.2025.
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