Accounting Information Systems for Management Decisions: Empirical Research in Croatia


In the wake of the turbulence in the business environments, there is a need for efficiency in the management approaches used with the result that the pre-determined objectives would always be on course for realization. Dealing with the government, tax authorities, the shareholders, and the general conformity to the environmental standards necessities the need for adjustments so that the performance goals are reflected in the expectations.  The primary focus of the paper is to determine the conformity that has been exhibited among managers in the recognition of the accounting information systems as the basis for which essential information would be retrieved to help in the making of timely decisions (Roska & Bubic, 2008). The standards inherent in the information systems are the benchmarks that when used in reference to the expectations in the workplace would yield the sought value.

Managers have, therefore, shifted their point of view to perceive accounting information systems not just as a legal standard, but a basis for which the desired value in the business would be realized. Among the postulates on which the merits of the evaluation is based is the consideration of the transaction processes used for the support of daily business processes. All the crucial business processes are reviewed in the perspective of the values attached to them and the due improvements that they would yield. Based on the numerical evidence, there is bound to be positivity in the decisions made on the way forward on the critical business functionalities. The conclusion is a confirmation of the thesis of the increased preference of the accounting information systems by the modern day managers relative to the frequency with which they apply the concepts (Roska & Bubic, 2008). The popularity of the system in comparison to the developed standards in the last decade in Croatia exhibits significant improvements. The objectives of business development are, therefore, attainable.

The Problem

The problem is clearly stated to highlight the common consideration of the principles of accounting information systems (AIS) among the modern day manages. In the previous settings, the consideration was that adherence to AIS was only in an attempt to meet the legal frameworks, but the revolution to recognize the value of the system is imperative relative to the performance improvements that would be realized (Roska & Bubic, 2008). The practical importance of the problem manifests in the form of identification of a positive additive to business performance that would translate to better returns as conditioned by the positive decisions made. The purpose of the study is to confirm how effectively the modern day managers have transitioned to embrace the AIS as an element that would improve performance relative to the initial view that considered it a requirement to be honored only due to the legality in it. The hypothesis of the study is to determine the existence of a significant difference between the size of an enterprise and the established system of AIS available for use. There is no inclusion of the keywords on which the research basis has been founded.

Review of Literature

The sources cited are pertinent to the study in the perspective of revealing the inherent relationships between the implementation of the principles of AIS and the value that would be deduced from it. The review is broad and showcases the important elements of accounting information system as the set of considerations that allude to an improvement in organizational performance as occasioned by the consistency and commitment to decision-making (Roska & Bubic, 2008). The study was conducted in 2008; an implication that the sources used are recent; thus, suitable for the subject of the study. There is no evidence of bias owing to the ideal nature of the organization of the research. The managers reviewed to establish the capacity of use of the AIS have been considered for inclusion randomly, an implication that there is justification to generalize the findings to a larger population context.

Design and Procedures

The research methodology used in the study is a survey to obtain the relevant data from a total of 116 enterprises in Croatia. The interdependencies in the use of AIS could only be adequately reviewed through the use of the survey approach. The connection in the extent of use is determinable in reference to the tests on the application. The study is not a replica, but an original layout looking to establish the context in which the managers in the current business settings apply the concept of AIS in decision-making and the positivity associated with it. The tool used in the study is the basic analysis to reveal the interdependencies in the characteristics of application of AIS. The procedures are structured in a system that accords a direct relationship development and comparison of the application of AIS in the enterprises included in the study (Roska & Bubic, 2008). There is no evidence of a pilot study conducted before the main research was staged. The independent variable used is the size of the enterprise and the dependent variable is the extent of application of the accounting information systems in decision-making. The sampling approach was random to generate data that is representative of a larger population.

Data Analysis and Presentation

The data was analyzed through a direct comparison of the findings from the different enterprises that had been included in the study. The focus is to compare the popularity of the application of AIS in the operation systems. The data is quantitative given the feasible computations from them. The success in the use of AIS was tested from the different enterprises surveyed, a consequence that a comparison was possible to identify the ideal success that would always be realized when the system is used as the benchmark for decision-making. The findings support the hypothesis and purpose of the study as conditioned by the direct relationship between organizational success and the effective implementation of the accounting information systems. The weakness or limitations of the study have not been identified.

Conclusions and Implications

The conclusions of the study relate to the original purpose. The modern-day managers have been identified to be more active in the implementation of the AIS in the chain of organizational management and decision-making. Implications of the implementation of AIS have been discussed as the potential for improvement in the general performance of an organization. The evidence presented from the use of AIS is accurate in pointing out the improvement frameworks on the elements that the entity is not performing well. The results and conclusions will affect managers and employees in organizations. The implementation of AIS based on the recommendations from the study may limit the capacity of involvement of employees in decision-making as conditioned by the dependence on the data-driven systems (Roztocki & Weistroffer, 2015). The recommendations made at the conclusion embrace the use of the accounting information systems as a result of the value it accords to organizational performance. Evidence is given in data form to highlight the accuracy in the observations.

Overall Assessment

The overall assessment of the study is a research that has been successful in identifying the essential components of the research problem that reflects efficiency and effectiveness in organizational performance. The survey of the enterprises has been crucial in providing the ideal evidence that alludes to the suitability of application of the AIS. As for the article, the sample size is adequate, and the random approach used for inclusion was essential in containing the effects of bias (Bertoni, De Rosa, & Dražić Lutilsky, 2017). As such, there is sufficient evidence in the justification to recommend the implementation of accounting information systems in the decision-making in organizations owing to the precision of the approach.