E-BUSINESS APPLICATION IN ACCOUNTING FIRMS – EVIDENCE FROM CROATIA

E-business has a wide range of benefits for its users. There are many areas of e-business
application, such as sales and distribution, banking, investments,etc. An important
part of e-business is e-accounting. A great number of small and medium-sized entities,
which are a signifi cant part of every country, uses accounting firms services. Therefore
accounting firms consitute a key factor of quality accounting information. The paper is
meant to summarize the results of the empirical survey for e-business application in the
Croatian accounting firms and main features of its insuffi cient usage.