IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2013i2p498-511.html
   My bibliography  Save this article

Accounting In Knowledge-Based Economy. The Case Of The Romanian Ict Industry

Author

Listed:
  • Bogdan Victoria

    (Department of Finance-Accounting, Faculty of Economic Sciences, University of Oradea, Romania,)

  • Popa Dorina

    (Department of Finance-Accounting, Faculty of Economic Sciences, University of Oradea, Romania,)

  • Belenesi Marioara

    (, Department of Finance-Accounting, Faculty of Economic Sciences, University of Oradea, Romania)

Abstract

The first objective of the paper is to carry out a retrospective of the literature written on the topic at the national level, yet especially at the international level regarding the aspects of accounting in knowledge based economy, starting from concepts such as knowledge, typology and the role of knowledge, knowledge based economy and the characteristics of accounting in knowledge economy. In order to review the literature in the field, we used the quality research with a descriptive-conceptual perspective of a fundamental type, according to the deductive method, starting from concepts and theories existing at the level of knowledge based economy and the accounting used in this new economy. The paper has also in view the drafting of a study at the macroeconomic level, regarding the evolution of ICT Industry in Romania in the last half of decade, a period in which the economy and its sectors have been seriously affected by economic imbalances. The study is framed within the area of quantitative research, in a preponderantly inductive approach, using interpretative methods for the understanding of the effects of economic conjunctures on the ICT industry, a knowledge-driven industry, as a component part of a knowledge-based economy. The collection of data has been made by accessing the webpage of the Institute of Computer Technology through an IT programme installed on a personal computer which has allowed the downloading of files in an intelligible format. The data presented in these have been retained and processed simple arithmetic calculus: data processing was made with tabular calculus. After collecting and processing the primary data, the results have been analysed quantitatively, both as absolute and relative sizes and as evolution in time, by graphically representing them. The second objective refers to the analysis of traditional accounting model versus the knowledge based accounting model, emphasising the limits of the traditional model and outlining several orienting directions for the knowledge based model.

Suggested Citation

  • Bogdan Victoria & Popa Dorina & Belenesi Marioara, 2013. "Accounting In Knowledge-Based Economy. The Case Of The Romanian Ict Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 498-511, December.
  • Handle: RePEc:ora:journl:v:1:y:2013:i:2:p:498-511
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2013/n2/047.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Shapira, Philip & Youtie, Jan & Yogeesvaran, K. & Jaafar, Zakiah, 2006. "Knowledge economy measurement: Methods, results and insights from the Malaysian Knowledge Content Study," Research Policy, Elsevier, vol. 35(10), pages 1522-1537, December.
    2. McPhail, Ken, 2009. "Where is the ethical knowledge in the knowledge economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 804-822.
    3. Lin, Brian Chi-ang, 2006. "A sustainable perspective on the knowledge economy: A critique of Austrian and mainstream views," Ecological Economics, Elsevier, vol. 60(1), pages 324-332, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Voxi Amavilah & Antonio R. Andrés, 2014. "Globalization, Peace & Stability, Governance, and Knowledge Economy," Research Africa Network Working Papers 14/012, Research Africa Network (RAN).
    2. Simplice Asongu & Jacinta C Nwachukwu, 2015. "The incremental effect of education on corruption: evidence of synergy from lifelong learning," Economics Bulletin, AccessEcon, vol. 35(4), pages 2288-2308.
    3. Amavilah, Voxi & Asongu, Simplice A. & Andrés, Antonio R., 2017. "Effects of globalization on peace and stability: Implications for governance and the knowledge economy of African countries," Technological Forecasting and Social Change, Elsevier, vol. 122(C), pages 91-103.
    4. Asongu, Simplice & Andrés, Antonio R., 2015. "Trajectories in Knowledge Economy: Empirics from SSA and MENA countries," MPRA Paper 71786, University Library of Munich, Germany.
    5. Belenesi Marioara & Bogdan Victoria & Popa Dorina, 2013. "Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 485-497, December.
    6. Simplice A. Asongu, 2017. "Knowledge Economy Gaps, Policy Syndromes, and Catch-Up Strategies: Fresh South Korean Lessons to Africa," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 8(1), pages 211-253, March.
    7. Kozo Otsuka & Kaoru Natsuda, 2016. "The Determinants Of Total Factor Productivity In The Malaysian Automotive Industry: Are Government Policies Upgrading Technological Capacity?," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 61(04), pages 1-18, September.
    8. Simplice A. Asongu & Vanessa S. Tchamyou, 2019. "Foreign Aid, Education and Lifelong Learning in Africa," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 126-146, March.
    9. Asongu, Simplice A. & Andrés, Antonio R., 2020. "Trajectories of knowledge economy in SSA and MENA countries," Technology in Society, Elsevier, vol. 63(C).
    10. Simplice A. Asongu & Vanessa S. Tchamyou, 2015. "The Impact of Entrepreneurship on Knowledge Economy in Africa," Research Africa Network Working Papers 15/044, Research Africa Network (RAN).
    11. Carlos Eduardo Marulanda Echeverry & Jaime Alberto Giraldo García & Héctor Mauricio Serna Gómez, 2015. "Modelo de evaluación de gestión del conocimiento para las pymes del sector de tecnologías de la Información," Revista Ad-Minister, Universidad EAFIT, June.
    12. Simplice A. Asongu & Vanessa S. Tchamyou & Paul N. Acha-Anyi, 2020. "Who Is Who in Knowledge Economy in Africa?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 11(2), pages 425-457, June.
    13. Spence, Crawford & Carter, David, 2011. "Accounting for the General Intellect: Immaterial labour and the social factory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 304-315.
    14. Antonio Rodríguez Andrés & Abraham Otero & Voxi Heinrich Amavilah, 2022. "Knowledge economy classification in African countries: A model-based clustering approach," Information Technology for Development, Taylor & Francis Journals, vol. 28(2), pages 372-396, April.
    15. Hanas A. Cader & John C. Leatherman, 2012. "Growth of the Knowledge-based Economy in a Two-person Non-cooperative Game," Chapters, in: Knut Ingar Westeren (ed.), Foundations of the Knowledge Economy, chapter 3, Edward Elgar Publishing.
    16. Vanessa Simen Tchamyou, 2017. "The Role of Knowledge Economy in African Business," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 8(4), pages 1189-1228, December.
    17. Brian Chi‐ang Lin, 2007. "A New Vision Of The Knowledge Economy," Journal of Economic Surveys, Wiley Blackwell, vol. 21(3), pages 553-584, July.
    18. Brennan, Andrew John, 2013. "A critique of the perceived solid conceptual foundations of ISEW & GPI — Irving Fisher's cognisance of human-health capital in ‘net psychic income’," Ecological Economics, Elsevier, vol. 88(C), pages 159-166.
    19. Simplice A. Asongu, 2017. "Boosting Scientific Publications in Africa: Which IPRs Protection Channels Matter?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 8(1), pages 197-210, March.
    20. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.

    More about this item

    Keywords

    knowledge; knowledge based economy; accounting; ICT industry; Romania;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development

    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:ora:journl:v:1:y:2013:i:2:p:498-511. 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: . General contact details of provider: https://edirc.repec.org/data/feoraro.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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin ZMOLE The email address of this maintainer does not seem to be valid anymore. Please ask Catalin ZMOLE to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.html .

    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.