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The relationship between accounting information systems and digital public services: the case of Croatia

In: Research Handbook on Accounting and Information Systems

Author

Listed:
  • Ana Novak
  • Ana Rep
  • Katarina Žager

Abstract

The use of digital technologies in business and also in accounting affects traditional accounting tasks that used to be done manually. The purpose of this chapter is to investigate the effects of digital technologies on accounting information systems and public services, with a focus on financial and other administrative reporting. Therefore, the specific forms of digitalisation in accounting, their combination with the digitalisation of public services, and the impact of digital technology on the IT skills of professional accountants are analysed. Digital technologies influence the development of new products and services that enable new means of interaction between companies and accounting information users, primarily regulatory stakeholders, which are analysed in the example of Croatia. In order to investigate the current state of development of Croatian digital public services and their interaction with accounting information systems, content analysis of selected digital public services with a focus on service performances was conducted.

Suggested Citation

  • Ana Novak & Ana Rep & Katarina Žager, 2024. "The relationship between accounting information systems and digital public services: the case of Croatia," Chapters, in: Julia A. Smith (ed.), Research Handbook on Accounting and Information Systems, chapter 13, pages 209-223, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20914_13
    as

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    File URL: https://www.elgaronline.com/doi/10.4337/9781802200621.00024
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