Accounting systems as informational support for the managing of financial resources in schools in RNM

This paper aims to analyze the role of accounting systems as important tools for improving financial accountability and resource management in educational institutions. Financial management in educational institutions is a key factor for ensuring the efficiency, transparency, and long-term sustainability of the education system. Accounting systems play a crucial role in this process, as they enable the precise and timely recording, processing, and analysis of financial data. In the Republic of North Macedonia, schools employ various models of accounting systems, ranging from traditional bookkeeping methods to modern digital solutions. The degree of automation and standardization in financial management varies depending on the size of the institution,
available resources, and the level of support provided by relevant authorities and policymakers.
The theoretical section provides an overview of the core characteristics of accounting systems, examining their
application within the public sector, particularly in the context of educational institutions. Additionally, it explores the specific financial management needs and challenges that schools face in managing their resources effectively. The main goal of this research is to assess the current development level of accounting systems in the education sector, explore opportunities for further improvements through digitalization and standardization of processes, and provide recommendations for more efficient financial management practices. Preliminary findings suggest
that the modernization of accounting systems is crucial for enhancing transparency, reducing administrative burdens, and improving accountability across educational institutions. The research highlights the importance of embracing digital transformation to streamline financial processes and ensure more efficient allocation and management of resources.
Keywords: digitalization, accounting systems, financial management, educational institutions, transparency,
automation, etc.