IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v10y2010i1p1695-1699.html
   My bibliography  Save this article

The Impact of Using New Information Technologies on Accounting Organizations

Author

Listed:
  • Mihalache Arsenie-Samoil

    () (“Alexandru Ioan Cuza” University of Iasi / Romania)

Abstract

Knowledge is an increasingly valued production factor 1 as by means of computerbased equipment its reproducible feature has been highlighted. Accounting has turned into the art of warranting the success of an organisation only to the extent in which it uses information technologies with a view to obtain and manipulate information. Via this medium, any patrimonial unit can produce a maximum profit with a minimum of effort. In order to be able to survive a within a fiercely competitive environment, the necessity of modernizing businesses appears as mandatory, by adopting the new information technology with a view to increasing their economic performance [4]. Within a global information environment, for an organisation modernizing process to be efficient, such businesses should have the following characteristics: flexibility, openness, receptivity to integration and globalization, standardization, digitalization, and artificial intelligence. Integrating and computerizing the activities in an organisation and carrying out the operations within a digital economy and a virtual organisation, highly interconnected, calls for the expansion and acceptance of the computer-assisted accounting method, real-time work, accepting new ways of working and new activities. Hence, it is increasingly relevant that topics as intelligent business, virtual business, the expansion of the Internet, e-commerce, ebanking, and global computerization of society are directions which mankind cannot avoid. Under these circumstances, businesses, willingly or against their will, need to modernize. Simultaneously, experts in accounting need to understand their field of competence through the lens of this development. In the accounting professional environment, a series of technological mutations will make their presence felt. Such mutations will strongly influence – from a theoretical as well as practical viewpoint – the financial – accounting field. All these events will entail a series of challenges accountancy will have to cope with. The current issue at hand is: what is the impact of using the new information technology on business accounting and to what extent the use of such technology contributes to the growth of the business economic performance?

Suggested Citation

  • Mihalache Arsenie-Samoil, 2010. "The Impact of Using New Information Technologies on Accounting Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1695-1699, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1695-1699
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
    Download Restriction: no

    More about this item

    Keywords

    intelligent business; virtual business; e-banking; e-commerce.;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • 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:ovi:oviste:v:10:y:2010:i:1:p:1695-1699. 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: (Gheorghiu Gabriela). General contact details of provider: http://edirc.repec.org/data/feoviro.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.

    We have no references for this item. You can help adding them by using 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.