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Electronic Signature For Romanian Accountants

Author

Listed:
  • Lecturer Sorin-Ciprian Teiusan PhD

    (“1 Decembrie 1918” University of Alba Iulia Faculty of Science Alba Iulia, Romania)

  • Student Alexandru Cismasu

    (“1 Decembrie 1918” University of Alba Iulia Faculty of Science Alba Iulia, Romania)

Abstract

Many documents are prepared and signed every day within companies from all around the world. Every professional prepares the set of documents that is related to his area of expertise. Accountants, for example, prepare and sign financial and accounting reports. Our information society has evolved from using handwritten signatures to electronic signatures. The objective of this article is to research the electronic signature from the perspective of the Romanian accountant, by analyzing how it can be used, the providers and users, the costs and benefits that result from its use, the effect on the relationship between government institutions and taxpayers, and to offer up-to-date information to those interested about the use of electronic signatures in Romania.

Suggested Citation

  • Lecturer Sorin-Ciprian Teiusan PhD & Student Alexandru Cismasu, 2014. "Electronic Signature For Romanian Accountants," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 70-84, APRIL.
  • Handle: RePEc:aio:rteyej:v:1:y:2014:i:22:p:70-84
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    File URL: http://feaa.ucv.ro/RTE/022-09.pdf
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    More about this item

    Keywords

    digital signature; extended electronic signature; certification service providers; qualified certificate; accounting process; document processing; submitting tax forms; identity;
    All these keywords.

    JEL classification:

    • K12 - Law and Economics - - Basic Areas of Law - - - Contract Law
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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