An Empirical Taxonomy of Accounting Information Systems in Romania
AbstractInspired 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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Bibliographic InfoArticle 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)
Accounting information systems; financial accounting; managerial accounting; operational reports;
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