As an important part of information system, accounting is an inevitable source of information for business decision making. The importance of accounting system is recognized by different users. It is the most regulated information system within the entity. It offers wide variety of information; planned and realised, detail and summarized, etc. On the other hand, internal controls and different types of auditing increase confidence in accounting information. Internal control systems express managements’ effort in the improvement of business operation. Since International financial reporting standards are principle oriented standards, gathering knowledge about different techniques and methods that arise from their application can be an interesting field of research.
The aim of this track is to remark that internal controls, the application of accounting standards, and different types of auditing can influence financial information disclosed in principle financial statements. Since the accounting standards have been a subject to change, it is important to investigate their impact on information. Furthermore, research results on auditing methodology, standards, reports, etc. and can enhance knowledge in the profession that is of great priority to the users of accounting information.
Topics of interest in this track are:
- Accounting information systems as the source of business oriented knowledge
- Spreading knowledge of International financial reporting standards and specifics in national general accepted accounting principles
- “New” EU accounting directive – Let’s find out what happened after the implementation period
- Internal controls, auditing (internal, external, governmental) – new perspectives
- Analysis of financial statements and business decision making process
Poznan University of Economics and Business, Poland
University of Zagreb, Croatia