РАЧУНОВОДСТВЕНИ СИСТЕМ КАО ФАКТОР КВАЛИТЕТА РАЧУНОВОДСТВЕНИХ ИНФОРМАЦИЈА
ACCOUNTING SYSTEM AS A FACTOR OF ACCOUNTING INFORMATION QUALITY

Author(s): Mirjana Todorović
Subject(s): Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Savez računovođa i revizora Republike Srpske
Keywords: accounting information; quality; quality factors; accounting information system (AIS);
Summary/Abstract: Accounting information is a factor of business success and it is very important that it has quality properties. Considerations of the quality and usability of accounting information are very complex and multidimensional for several reasons. Quality depends on a large number of factors and is an expression of the subjective perception of the user regarding the usefulness or use value of a good (in the case of accounting information, it is an intangible/intangible good). Since it is a subjective perception of usefulness, quality considerations should also include the perspective of the information users (in the case of accounting information, the focus is on internal users). Also, accounting information is a product or result of the accounting process, but considering its quality also implies analyzing the outcome. Outcomes are the effects resulting from the use of accounting information, and therefore it can be said that outcomes are the ultimate measure of usefulness, i.e. the quality of accounting information. Considering outcomes also raises the question of measuring the quality of accounting information and the accounting information system (AIS). Having all the above in mind, the goal set by this paper is to identify and analyze various aspects of the organization, functioning and characteristics of AIS in the context of achieving the quality of accounting information. The paper presents the results of a comprehensive, theoretical and empirical analysis of the impact of the accounting system (AIS) and its characteristics on the quality of accounting information.

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