The primary purpose of this paper is to present the actual role of accounting information systems. After the description of the
theoretical background I state the main characteristics of modern accounting systems, and explain how these software packages can
efficiently help not only the work of the accountant, but also of the management.
Keywords: accounting; accounting information system; accounting software; ERP system; management information system
Journal of Economic Literature (JEL) code: M10, M41, O10