Oditor, Vol. III, No. 02/2017

ACCOUNTING INFORMATION SYSTEM AND INFORMATION IN THE DEFENCE SYSTEM[1]
Ivan Milojević[2]

Date received: 22.06.2017.
Date accepted: 15.07.2017.
UDK: 657:004
005.5:355.1(497.11)
JEL: M15, M41

Abstract

Information in contemporary living and working conditions represent basis for survival. Research that follows the development of accounting system as a part of a business information system point to its ever growing significance. In conection to this, establishing such a system in a country’s administration requires resources which would be, in contemporary economic development conditions, implemented in
a certain know-how way.
The defence system as a part of the budget system has a necessity for knowledge obrained by the information system in accounting and finance domain. Despite the fact that public debt and fiscal deficit are growing, allocation for such a system represent an investment which would contribute to racionalization of resource use and shorten the required time in the decision making process.

Key words: accounting, information systems, defence system.

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[1]This paper is the result of the project VA -DH 5/17-19.
[2]Ivan Milojević Ph.D., Full Professor, Defence University, Military Academy, Pavla Jurišića Šturma street no. 33, Belgrade, Serbia, Phone: +381 60 070 26 97, E-mail: drimilojevic@gmail.com