Abstract:

We can observe the continuous increase of usage information technology (IT) in contemporary business activity. Use of information technology is a really competitive advantage of running businesses nowadays. Contemporary accounting is undergoing rapid transformation. This is a consequence of the widespread use of computers and new technologies in processing data used in the accounting system. Digitalization and automation of computational processes have changed the way of keeping accounting (bookkeeping). During last years we can observe also the changes in audit processes. Such changes caused the new requirements for accountants. Such new challenges of modern technologies are also facing small enterprises. They also have to improve their IT systems used now not only for bookkeeping, but also for management purposes. The aim of the paper is to present the issues connected with implementation of new IT system dedicated especially for accounting purposes. This paper was prepared on the basis of the literature study and analysis of survey conducted in small enterprise.