THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

Andreea C. Bendovschi
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Andreea C. Bendovschi: Bucharest University of Economics, Bucharest, Romania

SEA - Practical Application of Science, 2015, issue 7, 91-96

Abstract: Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

Keywords: Accounting; Cloud computing; Evolution; Real-time reporting (search for similar items in EconPapers)
JEL-codes: O31 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2015:i:7:p:91-96

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