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An Empirical Taxonomy of Accounting Information Systems in Romania

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  • Marius Deac
  • Radu Danciu

    ()
    ("Dimitrie Cantemir" Christian University)

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    Abstract

    Inspired by a series of international studies, the present article tries to determine a taxonomy of accounting information systems used by Romanian organizations based on 3 key characteristics: the use of financial accounting, management accounting and operational reports by the management of these organizations. The three types of information systems that were identified using cluster analysis are then described based on the cluster score for these components of the accounting information system.

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    File URL: http://orizonturi.ucdc.ro/arhiva/2010_khe_3_pdf/khe_vol_2_iss_3_30to35.pdf
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    File URL: http://orizonturi.ucdc.ro/arhiva/2010_khe_3_pdf/khe_vol_2_iss_3_30to35.pdf
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    Bibliographic Info

    Article provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.

    Volume (Year): 2 (2010)
    Issue (Month): 3 (September)
    Pages: 30-35

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    Handle: RePEc:khe:journl:v:2:y:2010:i:3:p:30-35

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    Related research

    Keywords: Accounting information systems; financial accounting; managerial accounting; operational reports;

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    1. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
    2. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
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