An Empirical Taxonomy of Accounting Information Systems in Romania

Marius Deac and Radu Danciu ()
Additional contact information
Radu Danciu: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2010, vol. 2, issue 3, 30-35

Abstract: Inspired by a series of international studies, the present article tries to determine a taxonomy of accounting information systems used by Romanian organizations based on 3 key characteristics: the use of financial accounting, management accounting and operational reports by the management of these organizations. The three types of information systems that were identified using cluster analysis are then described based on the cluster score for these components of the accounting information system.

Keywords: Accounting information systems; financial accounting; managerial accounting; operational reports (search for similar items in EconPapers)
JEL-codes: M10 M40 M41 (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://orizonturi.ucdc.ro/arhiva/2010_khe_3_pdf/khe_vol_2_iss_3_30to35.pdf (application/pdf)
http://orizonturi.ucdc.ro/arhiva/2010_khe_3_pdf/khe_vol_2_iss_3_30to35.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:2:y:2010:i:3:p:30-35

Access Statistics for this article

More articles in Knowledge Horizons - Economics from Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Adi Sava ().