Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies

Authors

  • Ivana Mamić Sačer Faculty of Economics andBusiness Universityof Zagreb, Zagreb, Croatia
  • Ana Oluić Faculty of Economics andBusiness Universityof Zagreb, Zagreb, Croatia

Keywords:

accounting information system, information technology, quality

Abstract

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 medium and 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.

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Published

2013-12-10

How to Cite

[1]
I. Mamić Sačer and A. Oluić, “Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies”, J. inf. organ. sci. (Online), vol. 37, no. 2, Dec. 2013.

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Articles