Aspects Regarding the Instrumentalization in Accounting of the Financing Systems

Traian Cristin Nicolae ()
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Traian Cristin Nicolae: „Ovidius†University of Constanta, Faculty of Economic Sciences, Romania

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 1, 928-935

Abstract: The purpose of this work consists in the schematic scoring of the accounting of instruments accessible to the financing of different categories of entities in the economy. Currently we can observe the increase in the cost of financing economic activities, in the context of an increasing inflationary spiral, generated by the steep increase in energy prices. Thus, the requirement for solutions to make the financing systems of the entities more flexible, with the corresponding reflection in the accounting, emerges. What are the ways forward? It is difficult to offer simple solutions to a complex of problems arising in front of the financing of economic activities. The extension of the application of financial instruments - to the extent of their accessibility, correlated with the use of tools, software solutions provided by Information Technology (IT), is necessary in the management of the accounting of entities.

Keywords: financial solutions; accounting; tehnologies. (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2022
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