The MFERAC accounting information system represents the central information system supporting financial, accounting, and other business processes within the public administration. The aim of the research was to identify the shortcomings of MFERAC and to determine the extent to which MFERAC provides adequate support for budgetary and financial accounting for users of the unified chart of accounts within the public administration.
The research examined the theoretical and normative aspects of public accounting in both the European Union and Slovenia and analysed the scientific literature in this field. A comparative method was used to conduct a brief comparative analysis of legislation and accounting information systems in selected European Union Member States. In the empirical part of the research, 11 interviews were conducted with experienced MFERAC users to collect primary data, and the responses were analysed using descriptive and content analysis.
The results of the research show that MFERAC, with its broad range of functionalities, unified information environment, and support for legally prescribed reporting, represents an important foundation for carrying out accounting processes within the public administration. At the same time, shortcomings were identified in the areas of user experience, automation, interoperability, system flexibility and transparency, as well as shortcomings arising from the system's inadequate architectural design.
The research contributes to a better understanding of the needs of MFERAC users and provides a basis for its further development. The proposed improvements primarily include updating the user interface, increasing process automation, improving reporting and connectivity with other information systems, and taking into account future developments in public accounting, including the introduction of EPSAS. The main limitation of the research is the relatively small sample of interviewees; therefore, some of the findings cannot be fully generalised to all users of the system.
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