The working of the accounting information system mainly
depends on the people operating it and their professional
knowledge and experience. The change in the system goes
together with the change of the elements of the system. In recent
years the demand for the human factor has grown; as a
consequence of the rapid development, the expected skills and
abilities are different. However, the demands for the managers
of the enterprises are not unified, they greatly depend on the
special features of the enterprise.