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Possibilities Of Analysing The Economic And Financial Performance Of Economic Entities Through The Implementation Of Accounting Information Systems

Author

Listed:
  • Aura Oana MUSTĂȚEA

    ("Valahia" University of Târgoviște, Romania)

  • Mihaela PANAIT (ION)

    ("Valahia" University of Târgoviște, Romania)

  • Victor MUNTEANU

    ("Valahia" University of Târgoviște, Romania)

  • Janina SOARE

    (Spiru Haret University, Romania)

  • Adriana HORAICU

    ("Valahia" University of Târgoviște, Romania)

Abstract

The accelerated evolution of digitisation and information technologies in recent years, together with growing competition in the business environment, have led to a profound transformation of the activities carried out within economic entities. The fundamental purpose of this study is to investigate in depth the influence that accounting information systems, especially ERP systems, have on the organisational performance of economic entities. This influence is analysed from the perspective of reducing operational costs, optimising the decision-making process and improving the efficiency of decision-making by management. The central objective of this research is to investigate how ERP information systems influence organisational performance, as well as to assess the perception of employees within economic entities on the use of these IT solutions in their daily professional activity.

Suggested Citation

  • Aura Oana MUSTĂȚEA & Mihaela PANAIT (ION) & Victor MUNTEANU & Janina SOARE & Adriana HORAICU, 2025. "Possibilities Of Analysing The Economic And Financial Performance Of Economic Entities Through The Implementation Of Accounting Information Systems," Journal of Information Systems & Operations Management, Romanian-American University, vol. 19(2), pages 296-322, December.
  • Handle: RePEc:rau:jisomg:v:19:y:2025:i:2:p:296-322
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