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Author(s): Anna Látečková, Zuzana Bigasová, Linas Stabingis

Title: Accounting information system in business management

Source: International Scientific Days 2016. The Agri-Food Value Chain: Challenges for Natural Resources Management and Society

Document Type: Scientific paper

ISBN: 978-80-552-1503-7


Publisher: Slovak University of Agriculture in Nitra

PY, pages: 2016, 403-409

Published on-line: 2016-06-24

Language: eng

Abstract: Enterprise information system is database of information for management and decision making by managers. Integral part of information system is the subsystem which focus on the recording and processing of accounting documents. The importance of accounting, as an important tool for corporate management, continues to grow. In the paper, we present using the accounting system of the company, as a source of objective and relevant information. Information from accounting provides managers with an overview of past and current situation of the company and it is also supporting data for predicting development, tool for decision making and control. Software selection is important for provide information in the required scope and quality. For choosing accounting system, company decides how much information the system will contain and establishes the extent of its use. A question of selection of accounting system then linked with the management and directly affects the quality and speed of decision in the company. Subject to review is information system in selected companies. We applied the basic scientific methods of research. Based on obtained results, we concluded that an essential prerequisite for ensuring reliable and sufficient information is high quality accounting system. Another prerequisite is the relevance of using accounting information by managers.

Keywords: accounting, company, information system, management, managers

JEL Classification: C88, M15, M41

Rights: Open Access :: Creative Commons Attribution 4.0 Licence
Creative Commons License
Toto dielo je publikované pod/This work is licensed under a Creative Commons Attribution 4.0 International License.