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Aspects Regarding the Use of Information Technology Tools for Processing Accounting Information on Fair Value

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  • Traian Cristin Nicolae

    („Ovidius†University of Constanta)

Abstract

Traditional accounting flows have proven to be efficient over time, but in the current situation, where more and more information is being generated, they have become difficult to use because they are not always able to provide the ideal way to manage volume - timely data, at an optimal cost and with a minimum level of error. In order to be able to detail how accounting processes can be modified, to require a lower level of human intervention, it is relevant to present in advance a classic flow regarding the recording of fair values, in order to properly highlight the impact that the use generates. solutions based on artificial intelligence, along with automation and cloud computing platforms. This presentation aims to highlight the changes in the activity of accounting professionals, which require their training in the field of information technology, but also the understanding of accounting processes from this perspective.

Suggested Citation

  • Traian Cristin Nicolae, 2019. "Aspects Regarding the Use of Information Technology Tools for Processing Accounting Information on Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 819-824, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:819-824
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    More about this item

    Keywords

    information technology; accounting; fair value;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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