IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs

  • Florin Mihai

    (The Bucharest Academy of Economic Studies)

  • Constantin Groza

    (‘1 December 1918‘ University of Alba Iulia)

  • Aldescu (Iacob) Elena-Oana

    (‘Valahia‘University of Targoviste)

Registered author(s):

    One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards and revolution in IT technology. The purpose of thispaper is to define the web accounting, explain the implications of web accounting for IFRSand discuss the key features in implementing this form of accounting for Small and MediumEnterprises(SME‘s). Web accounting is accounting software based on XML technology thatstores records and processes accounting transactions using HTTP as its primarycommunications protocol, and delivers web based information in HTML format and thentranslated in other formats. Web based accounting, will provide the benefit of cost savingsand increasing efficiency. It also will allows employees and external users (suppliers,customers and investors) a real time access to accounting data, translating reports in XBRLformat and facilitate adoption of IFRS.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/11.pdf
    Download Restriction: no

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 2 (2011)
    Issue (Month): 13 ()
    Pages: 11

    as
    in new window

    Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:11
    Contact details of provider:

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Sorin Briciu & Constantin Groza & Ioan Ganfalean, 2009. "International Financial Reporting Standard (Ifrs) Will Support Managemnet Accounting System For Small And Medium Entreprise (Sme)?"," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 32.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2011:i:13:p:11. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.