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Accounting Information Systems in the Knowledge Society

In: International Conference « Global interferences of knowledge society », November 16-17th, 2018, Targoviste, Romania

Author

Listed:
  • Valentin Radu

    (Valahia University of Targoviste, Romania)

  • Alina Iuliana Tabirca

    (Valahia University of Targoviste, Romania)

Abstract

Development of information and communications technologies has favored the emergence of new dimensions in terms of accounting. Nowadays, we go through a period of transit from the traditional accounting to creative accounting with ramifications in computerized and cloud accounting. Almost all of these dimensions are under the influence of a dynamic business environment. Beyond information, knowledge and decision are new requirements such as access to information, time of transformation, transmission speed, decision making speed. The aim of this article is to demonstrate how these dimensions favor a better financial management, diminution of human resources and even saving time using ICT available in knowledge society.

Suggested Citation

  • Valentin Radu & Alina Iuliana Tabirca, 2019. "Accounting Information Systems in the Knowledge Society," Book chapters-LUMEN Proceedings, in: Maria Negreponti Delivanis (ed.), International Conference « Global interferences of knowledge society », November 16-17th, 2018, Targoviste, Romania, edition 1, volume 8, chapter 25, pages 258-269, Editura Lumen.
    • Handle: RePEc:lum:prchap:08-25
    DOI: https://doi.org/10.18662/lumproc.142
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    References listed on IDEAS

    as
    1. Tetiana Osadcha & Sergii Bardash, 2017. "Identification Of The Impact Of Globalization On The Development Of Accounting Methodology," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
    2. Alles, Michael, 2018. "Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 58-74.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Andreea Cristina Savu & Raluca Mihaela Mircea (Boharu) & Cristina Gabriela Vasciuc (Săndulescu), 2022. "The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1021-1026, Decembrie.
    2. Anghel Gabriela & Poenaru Cristina-Elena, 2023. "Forensic Accounting, a Tool for Detecting and Preventing the Economic Fraud," Valahian Journal of Economic Studies, Sciendo, vol. 14(2), pages 87-100, December.
    3. Cristinel Gigi Şonea & Mirela Stoican & Andra Cristina Şonea & Alina Iuliana Tăbîrcă, 2020. "Bioeconomic Management of Biodiversity of Sericulture Genetic Resources in the Context of Sustainable Development in Romania," Book chapters-LUMEN Proceedings, in: Marcin Waldemar STANIEWSKI & Valentina VASILE & Adriana Grigorescu (ed.), International Conference Innovative Business Management & Global Entrepreneurship (IBMAGE 2020), edition 1, volume 14, chapter 38, pages 443-456, Editura Lumen.
    4. Gabriel Florin MesaroÅŸ & Xiaoyu Zhan, 2020. "Dimensions Regarding the Communication-Satisfaction-Organizational Performance Relationship in the Knowledge Society," Book chapters-LUMEN Proceedings, in: Marcin Waldemar STANIEWSKI & Valentina VASILE & Adriana Grigorescu (ed.), International Conference Innovative Business Management & Global Entrepreneurship (IBMAGE 2020), edition 1, volume 14, chapter 53, pages 726-733, Editura Lumen.

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    More about this item

    Keywords

    Accounting; Information Systems; ICT;
    All these keywords.

    JEL classification:

    • I2 - Health, Education, and Welfare - - Education
    • O2 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • F2 - International Economics - - International Factor Movements and International Business

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