摘要：E-business has a wide range of benefits for its users. There are many areas of e-business application, such as sales and distribution, banking, investments,etc. An important part of e-business is e-accounting. A great number of small and medium-sized entities, which are a signifi cant part of every country, uses accounting firms services. Therefore accounting firms consitute a key factor of quality accounting information. The paper is meant to summarize the results of the empirical survey for e-business application in the Croatian accounting firms and main features of its insuffi cient usage.
