engleski

Possibilities of business information system based on a unified accounting plan

Information systems in business are primarily based on monitoring the fi nancial and accounting operations. In Republic of Croatia, business entities are obliged to based its fi nancial performance on double-entry bookkeeping.  e unifi ed general chart of accounts which obliges entrepreneurs to use unifi ed charts for the purpose of recording of accounting changes is defi ned by Accounting Act NN 78/15 and NN 134/15.  e authors of this paper are going to show the current record of accounting changes and changes brought by the new law. Furthermore, the authors will demonstrate the ability to capture accounting changes through information and communication technologies and the possibilities for future implementation and collaboration, i.e. integration of information systems.  e assumption is that a unifi ed general chart of accounts will enable easier processing of reports and will contribute to simpler collaboration among businesses entities and reduce the need for consecutive data writing.

Finance, unifi ed account plan, information systems, Company JEL Classifi cation: D8, M4

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