期刊名称：Journal of Information and Organizational Sciences
印刷版ISSN：1846-3312
电子版ISSN：1846-9418
出版年度：2013
卷号：37
期号：2
页码：117-126
语种：English
出版社：Faculty of Organization and Informatics University of Zagreb
摘要：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 mediumand 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.
关键词：accounting information system; information technology; quality
