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The necessity for modern information systems management occurs at the end of 20th century. Management was faced with a need to conduct business on the local, but also on a global level and the importance of adequate information at the right time became unquestionable. Even though they can bring many benefits, investments in operating systems are always a challenge for management teams since they have to have economic justification. Although the investment costs can be relatively accurately determined, benefits that they produce are more difficult to measure and they require a comprehensive understanding of all aspects of business to which the systems are related. The importance of accounting, as a part of information systems, is reflected in the collection, processing, "production" and timely distribution of information to the management. Accounting Information System (AIS) belongs to the organizational system. AIS is a system that integrates and connects the natural and technical elements with the human potential into actionable and meaningful units. Given that the accounting records data valuably, it can be said that it connects all the business information subsystems, which contributes to the creation of a unified information system of the company. [ABSTRACT FROM AUTHOR]