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Comparative Analysis Of The Human Behaviour Regarding The Use Of Open Source Products In Smes Accountancy


  • Pompiliu Marian Cristescu


  • Ana-Maria Ramona Stancu



This paper aims to highlight that open-source products can be the ideal solution for SMEs in order to provide accountancy services at near-zero costs. The paper presents the behavior of users within a community regarding the open-source products intended for bookkeeping. To support this research, questionnaires were applied to a sample of 50 people, consisting of accountants, accountancy experts, or financial and accounting practitioners, programmers and students of an Economics faculty.

Suggested Citation

  • Pompiliu Marian Cristescu & Ana-Maria Ramona Stancu, 2017. "Comparative Analysis Of The Human Behaviour Regarding The Use Of Open Source Products In Smes Accountancy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(3), pages 41-45, September.
  • Handle: RePEc:khe:journl:v:9:y:2017:i:3:p:41-45

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    More about this item


    Software Opensource; Questionnaires; Comparative Analysis; Licensed Software; Accounting Computerization;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software


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