IDEAS home Printed from https://ideas.repec.org/a/khe/journl/v2y2010i3p30-35.html
   My bibliography  Save this article

An Empirical Taxonomy of Accounting Information Systems in Romania

Author

Listed:
  • Marius Deac
  • Radu Danciu

    () ("Dimitrie Cantemir" Christian University)

Abstract

Inspired by a series of international studies, the present article tries to determine a taxonomy of accounting information systems used by Romanian organizations based on 3 key characteristics: the use of financial accounting, management accounting and operational reports by the management of these organizations. The three types of information systems that were identified using cluster analysis are then described based on the cluster score for these components of the accounting information system.

Suggested Citation

  • Marius Deac & Radu Danciu, 2010. "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(3), pages 30-35, September.
  • Handle: RePEc:khe:journl:v:2:y:2010:i:3:p:30-35
    as

    Download full text from publisher

    File URL: http://orizonturi.ucdc.ro/arhiva/2010_khe_3_pdf/khe_vol_2_iss_3_30to35.pdf
    Download Restriction: no

    File URL: http://orizonturi.ucdc.ro/arhiva/2010_khe_3_pdf/khe_vol_2_iss_3_30to35.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
    2. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Accounting information systems; financial accounting; managerial accounting; operational reports;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:khe:journl:v:2:y:2010:i:3:p:30-35. 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: (Adi Sava). General contact details of provider: http://edirc.repec.org/data/ffucdro.html .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.