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


  • Florin Mihai

    (The Bucharest University of Economic Studies Romania)

  • Bogdan Stefan Ionescu

    (The Bucharest University of Economic Studies Romania)

  • Iuliana Mariana Ionescu

    (The Bucharest University of Economic Studies Romania)

  • Laura Tudoran

    (The Bucharest University of Economic Studies Romania)


In order to increase the performance, the companies are forced to find ways ofbecoming more efficient and also to develop the use of the new digital technologies so that theaccess, storage and transmission of information to be much easier and more accessible in terms oftariffs. The main objective of the research work was to identify the usability of the computer duringthe specific accounting activities by the master students attending professional or research masterprograms organized by the Faculty of Accounting and Management Information Systems from theAcademy of Economic Studies that work as accountants. By means of a questionnaire distributedduring January - April 2012, we intended to appreciate what kind of accounting software is used bythe master students of the Faculty of Accounting and Management Information Systems with theaim of unfolding specific activities of the accounting profession, as well as, the usability of IT&Ctechnologies 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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    References listed on IDEAS

    1. 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.
    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. 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.
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    More about this item


    Keywords : Cabinet of accounting expertise; Chartered accountant; IT&C technologies; Accounting onlinesoftware; Usability of IT technologies;

    JEL classification:

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


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