POSSIBILTY OF APPLYING BULL ALGEBRA IN CREATING AN ACCOUNTING INFORMATION SYSTEM

Darko Lojaničić; Slaviša Trajković; Svetlana Tasić

doi:10.5937/Oditor2102007L

Authors

Darko Lojaničić MB University in Belgrade, Prote Mateje no. 21, 11000 Belgrade, Republic of Serbia Author
Slaviša Trajković Faculty of Economics in Kosovska Mitrovica, University in Prištini, Republic of Serbia Author
Svetlana Tasić University Union - Nikola, Faculty of Management, Njegoševa no. 1a, 21205 Sremski Karlovci Author

DOI:

https://doi.org/10.5937/Oditor2102007L

Keywords:

accounting information system, Boolean algebra, accounting functions, finance

Abstract

Modern business organizations are facing a multidimensional problem of creating an accounting information system is a multidimensional problem. The presence of mathematics in solving such problems is often a necessity, which is why, in this case, mathematical relations

Presence of mathematics in solving such problems is often a necessity, which is why, in this case, mathematical relations using Boolean algebra represent the basis for solving problems related to the development and functioning of an adequate accounting information system.

Downloads

Download data is not yet available.

References

Asatiani, A., Apte, U., Penttinen, E., Rönkkö, M., Saarinen, T. (2019). Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Information Systems, 34, 100419, https://doi.org/10.1016/j.accinf.2019.06.002.

Elliott Mendelson, (1970). Schaum’s outline series theory and problems of Boolean Algebra and Switching Circuits, Schaum's outline series, McGraw-Hill Book Company, New York, pp 213 pp.

Ilić, B., & Tasić, S. (2021). Kvantitativna analiza uloge proizvodnje u stvaranju vrednosti. Održivi razvoj, 3(1), 17-33.

Hadid, W., Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50, 100725, https://doi.org/10.1016/j.mar.2020.100725.

Jovan Đorđević, Zaharije Radivojević, Dražen Drašković, Žarko Stanisavljević, Marija Punt, Katarina Milenković, (2017), Elektrotehnički faklutete, Beograd.

Kocsis, D. (2019). A conceptual foundation of design and implementation research in accounting information systems. International Journal of Accounting Information Systems, 34, 100420, https://doi.org/10.1016/j.accinf.2019.06.003

Koriolan Gilezan, Boško Latinović (1977), Bulova algebra i primene, Matematiči institut.

Kumar, S., Marrone, M., Liu, Q., Pandey, N. (2020). Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis. International Journal of Accounting Information Systems, 39, 100488, https://doi.org/10.1016/j.accinf.2020.100488.

Maksimović, S., Lunjić, A., & Parojčić, D. (2020). Finansijsko upravljanje i kontrola - novi koncept upravljanja u kontekstu javnog sektora Srbije. Megatrend revija, 17(3), 47-64.

Mamić Saćer I., Žager K. (2008). Računovodstveni informacijski sustavi. Ekonomski fakultet, Zagreb

Milojević I., Mihajlović M. (2020). Računovodstveni tretman državnih davanja i obelodanjivanje državne pomoći, Kutura polisa, 17(42), str. 619-630

Milojević, I., Vukoje, A., Mihajlović, M.,(2013) Accounting consolidation of the balance by the acquisition method, Ekonomika poljoprivrede, Vol. 60, Nº2, str. 237-252, ISSN: 0352-3462, UDC: 657.375.6

Milojević I., Mihajlović M., Savić B. (2019) Računovodstveni concept sistema za podršku odlučivanju kod nabavki za potrebe zaštite životne sredine, Ecologica, Naučno-stručno društvo za zaštitu životne sredine Srbije, Vol. 26, No 94, str. 299-303.

Mihajlović, M. B., Milenković, N. P., & Andžić, S. V. (2021). Uloga menadžmenta preduzeća u izboru organizacione strukture. Tehnika, 76(1), 97-102. DOI: 10.5937/tehnika2101097M

Mihajlović M., Tadin D., Gordić B. (2020). The Role of Financial Management in the Company. Tehnika, 75(3), str. 498-503.

Mihajlović, M., & Vidić, B. (2019). Knjigovodstvo kao uslov održivog razvoja. Održivi razvoj, 1(2), 27-36.

Parnicki P.P. & Marić, D. (2020). Forenzička revizija – instrument konsolidacije poslovnog galimatijasa u funkciji zaštite interesa kupaca. Kultura polisa, 17(41), 591-608.

Stević, Ž. (2018). Uloga i značaj dobavljača u upravljanju lancem snabdevanja. Megatrend revija, 15(1), 159-176.

Stojanović, C. i Stanojević, P. (2017): “Ciljevi organizacionog sistema i IMS-a”, Akcionarstvo, 23(1), str. 5-18

Tingey-Holyoak, J., Pisaniello, J., Buss, P., Mayer, W. (2021). The importance of accounting-integrated information systems for realizing productivity and sustainability in the agricultural sector. International Journal of Accounting Information Systems, 41, 100512, https://doi.org/10.1016/j.accinf.2021.100512.

Trigo, A., Belfo, F., Pérez Estébanez, R. (2016). Accounting Information Systems: Evolving towards a Business Process Oriented Accounting. Procedia Computer Science, 100, pp. 987-994, https://doi.org/10.1016/j.procs.2016.09.264.

Vukša, S. (2017). Revizija ugovora u javnom sektoru. Akcionarstvo, 23(1), 31-46.

Weber, R. (2020). Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems. International Journal of Accounting Information Systems, 39, pp. 100485, https://doi.org/10.1016/j.accinf.2020.100485.

Zarko Mijajlović, (2012). Bulove algebre, Matematički fakultet, Beograd.