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Improving the Quality of the Information Presented in Financial Statements by Using Information Technology

Author

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  • Vasile Dumitraș

    () (“Valahia” University of Târgoviște, Romania)

Abstract

Information technology can contribute significantly to business efficiency, including also enterprise governance, through appropriate and effective use. In most cases, it is difficult to determine which technologies are relevant to business needs and the use of appropriate options is not always clear. The development of information society, characterized by integration and automatization of processes and controls, by increased operational security of systems but also increasing dependence on them, and accompanied also by increased requirements of correct and operative information creates the need for new approaches of procedures and financial systems architectures.

Suggested Citation

  • Vasile Dumitraș, 2011. "Improving the Quality of the Information Presented in Financial Statements by Using Information Technology," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 109-118.
  • Handle: RePEc:pet:annals:v:11:y:2011:i:4:p:109-118
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    More about this item

    Keywords

    information technology; financial accounting systems; application controls; estimating the risk; typical abnormalities in operating the computer system;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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