The objective of this study is to find advantages of accounting information system (AIS) for effective organizational performance. In the business of financial institutions, it was always necessary to get up risk management and in time much before the emergence of Information Systems. There was no idea the bank's approval credit to someone without assessing how much risk they face, and whether they will be able to collect receivables. The development of information technology itself in individual periods was accelerated by the need for accurate and timely calculations by reducing risk. Financial institutions (banks, insurance companies, etc.) funded development and the improvement of information systems and some of the first systems are developed just for these needs. In the 21st century we no longer have to talk about the need to implement info technology for these purposes, because they already exist in all areas, but about the need to be correct implemented, as well as the necessity of adequate handling and understanding information’s they give to us. Regardless of the existence of highly sophisticated system quality improvement hardware components of information systems, remarkably improved communication channels between different systems, software development specialized in risk assessment as part of the ERP company. So far, there was no need for information systems to work more efficient and make information which are obtained on this way they are adequate. Available online at https://int-scientific-journals.com

Available online at https://int-scientific-journals.com