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The Impact Of Accounting Information Systems On Understanding Business Processes


  • Laura Barna

    (Bucharest University of Economic Studies (PhD student, Doctoral School of Accounting), Bucharest, Romania)

  • Bogdan Ionescu

    (Bucharest University of Economic Studies (prof. univ. dr. at Management informatics department, Faculty of accounting and management informatics), Bucharest, Romania)


The business environment has evolved over time, so that it has become a dynamic and hyper-competitive environment. The business environment presents many risks. The purpose of the risks is to highlight the success or failure in the business, because some risks are inevitable and some risks can be controlled by companies. For a company to succeed and survive in a dynamic and hyper-competitive business environment, they must find and introduce radical and incremental innovations simultaneously. Over time, many small, medium and big companies have succeeded in implementing accounting information systems, in order to make their activity more efficient. Investing in accounting systems has a positive impact on the company because they improve the efficiency and effectiveness of the organization, as well as increase the performance. Increasing efficiency and effectiveness means better management and dissemination of information within the company, so that employees have easier access to information and based on them to take the best decisions. The research method used was quantitative using the questionnaire based on which we identified the main advantages and disadvantages of using accounting information systems, as well as the influence of these systems on the organization and the criteria underlying the choice of these systems. The most relevant results we obtained through our research were: accounting information systems offer both advantages and disadvantages, these systems improve the performance of the organization, and the criteria for choosing these systems depends most on the speed of implementation of the systems.

Suggested Citation

  • Laura Barna & Bogdan Ionescu, 2021. "The Impact Of Accounting Information Systems On Understanding Business Processes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 164-170, July.
  • Handle: RePEc:ora:journl:v:1:y:2021:i:1:p:164-170

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    References listed on IDEAS

    1. Elbashir, Mohamed Z. & Collier, Philip A. & Davern, Michael J., 2008. "Measuring the effects of business intelligence systems: The relationship between business process and organizational performance," International Journal of Accounting Information Systems, Elsevier, vol. 9(3), pages 135-153.
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    More about this item


    efficiency; performance; information system; decision; business process; environment;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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