Izvorni znanstveni članak
Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies
Ivana Mamić Sačer
orcid.org/0000-0001-9125-8637
; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
Ana Oluić
; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
Sažetak
An accounting information system is of a great importance for preparing quality accounting information for a wide range of users. The study elaborates the impact of information technology on accounting process and as a consequence on accounting information systems quality. This paper analyzes the basic characteristics of accounting information systems quality, discussing the model of AIS’s quality measurement. The perception of the quality of accounting information systems by accountants in mediumand large companies in Croatia is also presented. The paper presents the historical overview of AIS’s quality based on three empirical studies conducted in 2001, 2008 and 2012.
Ključne riječi
accounting information system; information technology; quality
Hrčak ID:
111882
URI
Datum izdavanja:
10.12.2013.
Posjeta: 26.239 *