UDC: 007:657]:004 ; 005.51:007]:004

DOI: 10.7595/management.fon.2012.0033

Information system in the company should provide all necessary information for decision-making. Accounting information systems are continuously upgraded, apart from other types of information systems. The aim of this paper is to identify the role of accounting information system in the process of business and financial decision-making in the company in line with everyday development of information and communication technologies. Accounting information system can be viewed as a special discipline and as part of a larger system and presents a discipline that is oriented towards practice. The aim of this paper is to signify different types of accounting information systems, detection of the objective side of these contents and their role and active use as a platform in decision-making. The research method used in the paper is the content analysis method.

Keywords: accounting, information system, decision-making, company

Snežana Knežević¹, Aleksandra Stanković², Rajko Tepavac³

¹Faculty of Organizational Science, University of Belgrade

²Faculty of Hotel Management and Tourism, University of Kragujevac

³Company Dunav Insurance

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