IDEAS home Printed from https://ideas.repec.org/a/pet/annals/v15y2015i1p81-90.html
   My bibliography  Save this article

Views of the companies in central region regarding the opportunities and limitations of information technologies used for processing and analysis of accounting information

Author

Listed:
  • Alina-Teodora Ciuhureanu

    (Romanian-German Universty of Sibiu, Romania)

Abstract

In the context of manual processing of data and the transmission of information by conventional means, many of the information valences of accounting remain unexploited because of deficiencies that may occur (delays in processing, redundancy, overloading the circuits, inefficiencies) and such information is likely to remain without decision value. Based on these considerations, the paper summarizes, in an original manner, based on both thorough documentation and experience held as a collaborator of companies in the financial and accounting field, implications that information technologies (specific programs, internet, intranet / extranet, EDI, ERP) propagate on the quality of accounting information, their advantages and limitations being outlined. One of the main contributions lies in identifying opinions within the companies in the Central Region, regarding the opportunities and limitations of information technologies used for processing and analysis of accounting information.

Suggested Citation

  • Alina-Teodora Ciuhureanu, 2015. "Views of the companies in central region regarding the opportunities and limitations of information technologies used for processing and analysis of accounting information," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 81-90.
    • Handle: RePEc:pet:annals:v:15:y:2015:i:1:p:81-90
    as

    Download full text from publisher

    File URL: https://www.upet.ro/annals/economics/pdf/2015/part1/Ciuhureanu.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ramin Bashir Khodaparasti, 2012. "The Role Of Information Technology In Organizations," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 39-52, December.
    2. Lect. Roxana Maria Ispas Ph. D & Assoc. Prof. Dalia Mirela Simion Ph. D, 2010. "The Financial Management Of The Small And Medium Sized Companies In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-8, May.
    3. repec:pmu:oecono:v:1:y:2012:p:39-52 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Roxana Ispas, 2013. "Efects Of The European Union Fiscal Governance Pact On Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 205-212.
    2. Miron Vasile Cristian Ioachim & Focsan Eleonora Ionela & Bota Cristian Florin, 2016. "Financial Resources Management And The Impact On The Financial Position Of The Entities In The Romanian Energy Sector," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 306-311, June.
    3. Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu, 2012. "Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 179-192.

    More about this item

    Keywords

    information technologies; accounting; software; internet; intranet; extranet; EDI; ERP;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:15:y:2015:i:1:p:81-90. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Imola Driga (email available below). General contact details of provider: http://www.upet.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.