engleski

The Role of Information Technology in the Transformation Process of Accounting in the Croatian Hospitality Industry

The Information technology has grown and will continue to grow in importance very fast. It has significant influence on almost every human and particularly business activity. Accounting is not an exemption. On the contrary, accounting and IT are today an integrated whole, not a two separate disciplines. The growth of the Internet as a medium for delivering business reporting information has altered he way information flows from companies to investors and creditors. That structure will continue to change as companies bring new technologies to the process and as information users find new ways to gather and analyze information. Numerous possibilities that are offered by IT also require from accountants new theoretical knowledge and practical skills. For example, the IT curriculum in accounting should include complementary issues and aspects of Computer Technology and applications such as General Systems Theory, Accounting Information Systems, Business systems and design, Internet tools etc. In the world already specialized companies for Internet services exist, which helps the companies in creation and use of directors' Web pages. The main function of such Web pages is easy access to internal company data and information to management. In such way manager can do its job wherever he is. He can use accounting and other reports during meetings, for preparation of relevant decisions. Information technology in accounting system (AIS) is a collection of resources, such as people and equipment, designed to transform financial and other data into information. AIS perform this transformation whether they are essentially manual systems or thoroughly computerized. Computer based AIS is based on information technology and designed to transform accounting data into information. In this senses, it is taken in regard all important recent movements in the field of accounting and accountancy and the indicators for their future development, because AIS is a very important subsystem in the management information system. In modern economy it is hard to imagine a prosperous company that does not use computers tools.Researches of presence of information technology and globalization in accounting curriculum have shown that in developed countries already exist comprehensive program of education in IT systems and AIS to future accountants. In developing countries the situation is significantly different. Because of that, international accounting bodies have stressed the need for a shift in accountants' education by increasing the knowledge of IT and called the attention for the creation of a global curriculum to serve as benchmark for developing countries (IFAC's IEG No. 11).

accounting; information technology; information; reporting; internet

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