Financial information, effects of financial information on economic decision

Valentin Ioan Uşurelu, Alina Elena (Andrei) Danailă, Gabriela (Andreescu) Mihai and Cristian Ionel Vătăşoiu
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Valentin Ioan Uşurelu: Valahia University of Târgovişte
Alina Elena (Andrei) Danailă: Valahia University of Târgovişte
Gabriela (Andreescu) Mihai: Valahia University of Târgovişte
Cristian Ionel Vătăşoiu: Valahia University of Târgovişte

Annals - Economy Series, 2010, vol. 4.II, 232-243

Abstract: The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

Keywords: public accounting; information technology; IPSAS; XBRL; neoCONT (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2010:v:4.ii:p:232-243

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