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Modern business conditions require a continuous development and improvement of the financial reporting process, as well as adapting the information system for financial reporting to requirements for timely, accurate and constantly available financial information. Online reporting about financial data becomes a necessity in order for organizations to remain competitive in a global market. The main goal of the doctoral dissertation is to analyze the development of the information system for financial reporting based on web technology, as well as the development of the impact the contemporary information technology has on the improvement of the company’s financial reporting process. Within the specific objectives, the impact that the development of information system has on accounting information system and accounting applications, as well as characteristics of information system for financial reporting, have been explored. Further, the specific objectives also include analyzing the advantages and problems of using the Internet, and indicating the importance of applying modern information technologies and formats in financial reporting. Also, the level of implementation of web financial reporting in the world, has been considered, and the development directions of online financial reporting in the world and in the Republic of Serbia, have been pointed out. On the basis of collected data, a larger number of modern software solutions to support the companies’ web financial reporting in the Republic of Serbia has been analyzed. Their general characteristics have been investigated, as well as the benefits of their use in the financial reporting process, functions and modules, and the creation and review process of financial reports on the web through these applications. Experiences of user organizations which apply specific software solutions, have been analyzed in order to investigate the effects of these solutions on financial reporting process, as well as the effects that they have on the business of these companies as a whole. By comparative analysis of our software packages, with the world's best solutions, the level of their quality and functionality to the needs of modern business and management, has been evaluated. The results of the conducted research suggest that the companies in the Republic of Serbia have access to versatile software support for web-based financial reporting, which in terms of quality and functionality is equivalent to the requirements of modern business. By analyzing the obtained results, the directions and possibilities of further improving the quality of the financial reporting that have been defined by using modern web technologies and giving guidelines to users who are interested in the practical implementation of software tools for web financial reporting, have been provided. |
