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It&C Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration

Author

Listed:
  • Florin Mihai
  • Bogdan Stefan Ionescu
  • Iuliana Mariana Ionescu
  • Laura Tudoran

Abstract

In order to increase the performance, the companies are forced to find ways of becoming more efficient and also to develop the use of the new digital technologies so that the access, storage and transmission of information to be much easier and more accessible in terms of tariffs. The main objective of the research work was to identify the usability of the computer during the specific accounting activities by the master students attending professional or research master programs organized by the Faculty of Accounting and Management Information Systems from the Academy of Economic Studies that work as accountants. By means of a questionnaire distributed during January - April 2012, we intended to appreciate what kind of accounting software is used by the master students of the Faculty of Accounting and Management Information Systems with the aim of unfolding specific activities of the accounting profession, as well as, the usability of IT&C technologies in their deployment.

Suggested Citation

  • Florin Mihai & Bogdan Stefan Ionescu & Iuliana Mariana Ionescu & Laura Tudoran, 2012. "It&C Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-7.
    • Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:7
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1420122/07.pdf
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    References listed on IDEAS

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    1. Patricia Mccourt Larres & Joan Ballantine & Mark Whittington, 2003. "Evaluating the validity of self-assessment: measuring computer literacy among entry-level undergraduates within accounting degree programmes at two UK universities," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 97-112.
    2. Adrian Cozgarea & Gabriel Cozgarea & Andrei Stanciu, 2008. "Artificial Intelligence Applications In The Financial Sector," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 12(12(517)(s), pages 57-62, December.
    3. K.V. Mgaya & E.G. Kitindi, 2008. "IT skills of academics and practising accountants in Botswana," World Review of Entrepreneurship, Management and Sustainable Development, Inderscience Enterprises Ltd, vol. 4(4), pages 366-379.
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    Cited by:

    1. Maria Cristina Bosoteanu, 2016. "Cloud Accounting In Romania. A Literature Review," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 400-405.

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    More about this item

    Keywords

    Cabinet of accounting expertise; Chartered accountant; IT&C technologies; Accounting online software; Usability of IT technologies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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