УЛОГА НАПРЕДНИХ РАЧУНОВОДСТВЕНИХ ИНФОРМАЦИОНИХ СИСТЕМА У ОСТВАРИВАЊУ РАВНОТЕЖЕ ИЗМЕЂУ ИНТЕРНЕ КОНТРОЛЕ И СТРАТЕШКОГ ОДЛУЧИВАЊА
THE ROLE OF ADVANCED ACCOUNTING INFORMATION SYSTEMS IN ACHIEVING A BALANCE BETWEEN INTERNAL CONTROL AND STRATEGIC DECISION-MAKING

Author(s): Ljiljana Tanasić, Teodor M. Petrović
Subject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies, Socio-Economic Research
Published by: Savez računovođa i revizora Republike Srpske
Keywords: accounting information systems; ERP; BI; internal control; strategic decisionmaking; digital transformation;
Summary/Abstract: The aim of this paper is to provide a systematic analysis of scientific and professional literature published between 2020 and 2025, in order to examine the role of advanced Accounting Information Systems (AIS), with a particular emphasis on Enterprise Resource Planning (ERP) and Business Intelligence (BI) systems, in achieving a balance between operational control and strategic decision-making By integrating relevant theoretical frameworks and empirical findings, the paper explores the impact of AIS on enhancing the efficiency of managerial decision-making, increasing transparency and control, fostering organizational agility, and aligning control mechanisms with the strategic objectives of the enterprise. Special attention is given to digital transformation and the influence of modern technologies, including Artificial Intelligence (AI) and Big Data analytics, on the functionality and strategic role of AIS in generating information for managerial purposes and assessing its reliability for planning and control. The presented data confirm that modern AIS are no longer solely tools for financial reporting but have become key enablers of strategic decision-making and risk management, thereby transforming accounting into an integrated center of business intelligence. The effective implementation of these systems requires a holistic approach that encompasses technical capabilities, organizational structures, and the human factor. In doing so, it contributes to greater operational efficiency, transparency, and regulatory compliance, while simultaneously strengthening the role of the accountant as a strategic advisor.

• Details
• Contents