Optimizacija poslovnih i računovodstvenih procesa integracijom IoT tehnologije – pregled literature
Optimization of Business and Accounting Processes through IoT Technology Integration – Literature Review

Summary/Abstract: The rapid advancement of technology is transforming business and accounting processes, enabling a shift from traditional manual methods to digitized and automated systems. Internet of Things (IoT) technologies play a pivotal role in this transformation, offering faster, more accurate, and transparent real-time access to data. This paper examines the potential of IoT technologies to modernize business and accounting practices, with a particular focus on improving efficiency, transparency, and compliance with regulatory standards. Through a systematic review of the literature, the study explores current implementations and challenges associated with IoT integration. The findings indicate that IoT significantly enhances inventory management, automates cost recording, enables asset tracking, and improves internal controls. However, to fully leverage the potential of these technologies, challenges such as risk management, data security, and the development of a skilled workforce with expertise in IoT systems need to be addressed. This literature review highlights that the integration of IoT technologies not only boosts efficiency and innovation in business and accounting processes but also contributes to broader economic development, laying the foundation for future innovations in business operations.

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