Purpose – Money laundering is one of the most widespread phenomena in the financial world which is seriously threatening the integrity of system and representing a significant risk to a country’s economic development, as well as its progress in geopolitical and infrastructural terms. In recent years, Bosnia and Herzegovina (B&H) has frequently appeared in various studies, articles, and media publications as one of the countries where this phenomenon is becoming more and more popular, and now we are witnessing that our country is being referred to as a “paradise” for money laundering. This research will focus on the role of Bosnia and Herzegovina’s financial and business sectors, analyzing their role in the money laundering process and attempting to light up on some of the most common methods related to this phenomenon in Bosnia and Herzegovina. Methodology/Research Approach – The research will be conducted using both qualitative and quantitative methods. A detailed analysis of secondary sources of information will be carried out, along with the collection of primary data on the given topic. A review of previously published works and relevant literature will also be conducted. Limitations/Implications – The topic of this research is relatively unexplored and does not receive enough attention in the existing literature/studies, which presents a challenge in gathering needed data. The high unavailability of key information may limit the depth of analysis and accuracy of conclusions. Given the limited data sources, the research has been conducted in accordance with the available information from the approximately last 10 years, which may affect the scope and validity of the findings. Practical Implications – This research contributes to a better understanding of the money laundering phenomenon, with a particular focus on the role of the business and financial sectors in Bosnia and Herzegovina. The research results can help in developing more effective strategies to combat money laundering, thereby reducing the harmful economic and social consequences that this phenomenon brings. Practical recommendations may include improvements in legal provisions and strengthening oversight and control in the business and financial sectors. Originality – This research provides an original perspective on money laundering in the context of Bosnia and Herzegovina’s business and financial sectors and encourages further discussions and deeper investigations. Previous studies can mostly be characterized as reviews, whereas this paper brings together all relevant macroeconomic variables and variables of interest in this case, offering a deeper insight into and addressing a previously unexplored area.

The constant developments in the area of accounting information systems unlock a wide area for contributing to the existing theory in the field of accounting information systems. Particularly in the case of the Federation of Bosnia and Herzegovina, where the benefits that the use of AIS brings with it, are not yet well recognized. The purpose of this research is to analyze the overall situation in the FBiH regarding the use of AIS in companies and its impact on strategic decisionmaking. Data is collected through surveys that were distributed to the companies in FBIH. Multinomial logistic regression was used to analyze the data. Research findings indicate that the industry sector and satisfaction with AIS are found to be statistically significant predictors of the probability of decision-making based on AIS and that accounting information is indispensable in the process of strategic decision-making, especially when it comes to the company's growth, investments, and borrowing.

In the market economy, the way in which company is managed and developed is extremly important, because every wrong or misleading decision comes at a high price. Therefore each decision that management brings should be based on precise, qualitative, timely and unambiguous information. In order to serve its purpose, after information are collected they are processed, classified and stored within the company. For effective and efficient information processing it is necessary to have an integrated set of components, called an information system. Undoubtedly, significant role in information processing for effective decision making, belongs to accounting information system. Therefore, the purpose of the study is to analyze the situation in Bosnia and Herzegovina related to the use and adoption of accounting information system and it's impact on decision making process. Questionnaire distributed to the business organizations and interviews with the managers, as a data collection method, will be used. Statistical and graphical methods will be used to demonstrate findings.