A significant part of entrepreneurial activity in Croatia is realized through small and medium-sized enterprises (SMEs), which for financial and other reasons contract their operative financial accounting to bookkeeping services. Topic of this article are bookkeeping services that do accounting for many business entities, and employ relatively large number of accounting experts so there is a problem how to allocate clients to employees, and how to measure employee load. Due to rather high fluctuation of clients (for closing of old and opening of new enterprises) every change requires reallocation of clients among employees, which introduces huge operative organizational problem for bookkeeping service management.

Main aim of this article is the development of the multicriterial model for ranking large bookkeeping service employees. This will be based on defining of criteria for quantitative and qualitative valuation of employees' work, and on the other side on the research and identification of relative importance factors for defined criteria, as the foundation for implementation of chosen method of multicriterial ranking.

Purpose and scientific contribution of the model developed in this article is formation of theoretical basis for defining and development of expert system for decision support within the information system of more complex bookkeeping services.