IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxivy2024i1p671-678.html
   My bibliography  Save this article

Reflections on the Modification of the Paradigms of Processing the Accounting Information in an Interactive System

Author

Listed:
  • Traian Cristin Nicolae

    („Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

Abstract

The purpose of this paper is the brief exploration of the paradigms- models of accounting information processing. The classic paradigm of batch accounting, which has its origins in Luca Pacioli, is currently subject to the concerted assault of new technologies. We are witnessing a period of technological transformations and in the economic-legal environment with a major impact on accounting, the theory and practice of information systems of entity accounting. How could we describe the changes to the accounting of companies, entities? We are aware of the difficulties of penciling in the multiple trends that influence the organization of entity accounting. Accounting standardizers, public accounting regulatory bodies, accounting professionals, members of academic bodies in universities - we are all facing new perspectives of the development of Accounting, but also new challenges. The classic flows of the processing of identifiable data are transformed by the new provisions of the legal regulatory framework.

Suggested Citation

  • Traian Cristin Nicolae, 2024. "Reflections on the Modification of the Paradigms of Processing the Accounting Information in an Interactive System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 671-678, August.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:1:p:671-678
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2024i1/Section%205/14.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    accountings paradigms; new technology;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F60 - International Economics - - Economic Impacts of Globalization - - - General

    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:xxiv:y:2024:i:1:p:671-678. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.