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

Author

Listed:
  • 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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    File URL: http://upet.ro/annals/economics/pdf/2011/part4/Dumitras.pdf
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    References listed on IDEAS

    as
    1. Kolasa, Marcin & Bijsterbosch, Martin, 2009. "FDI and productivity convergence in central and eastern Europe: an industry-level investigation," Working Paper Series 992, European Central Bank.
    2. Alfaro, Laura & Chanda, Areendam & Kalemli-Ozcan, Sebnem & Sayek, Selin, 2010. "Does foreign direct investment promote growth? Exploring the role of financial markets on linkages," Journal of Development Economics, Elsevier, pages 242-256.
    3. Johnson, Andreas, 2006. "The Effects of FDI Inflows on Host Country Economic Growth," Working Paper Series in Economics and Institutions of Innovation 58, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
    4. Martin Bijsterbosch & Marcin Kolasa, 2010. "FDI and productivity convergence in Central and Eastern Europe: an industry-level investigation," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), pages 689-712.
    Full references (including those not matched with items on IDEAS)

    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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