Accounting Informational System – Directions, Challenges, Risks and Opportunities

Lăcrămioara Mansour (), Elena Cerasela Spatariu () and Gabriela Gheorghiu ()
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Lăcrămioara Mansour: Bucharest University of Economic Studies, Bucharest, Romania “Ovidius” University of Constanta, Faculty of Economis Sciences, Romania
Elena Cerasela Spatariu: “Ovidius” University of Constanta, Faculty of Economis Sciences, Romania
Gabriela Gheorghiu: “Ovidius” University of Constanta, Faculty of Economis Sciences, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 969-977

Abstract: The paper studies, through specialized literature, the performance of the accounting information system (AIS) in its capacity as the main provider of the necessary information for various interested categories in synchronisation with modern information technology resources. But all this digitization is a double-edged sword for stakeholders, the role of active mediators in finding and identifying the most suitable AIS, returning to accounting professionals alongside information technology (IT) experts. The motivation for choosing this issue is justified in terms of the complex dynamics of AIS in recent years, while information quality, as a resource of organizations, represents a topic of maximum interest

Keywords: Accounting Informational System; information technology; AIS opportunities and risks; integrated reporting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:969-977

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