Reflections on the Modification of the Paradigms of Processing the Accounting Information in an Interactive System

Traian Cristin Nicolae ()
Additional contact information
Traian Cristin Nicolae: „Ovidius” University of Constanta, Faculty of Economic Sciences, Romania

Ovidius University Annals, Economic Sciences Series, 2024, vol. XXIV, issue 1, 671-678

Abstract: The purpose of this paper is the brief exploration of the paradigms- models of accounting information processing. The classic paradigm of batch accounting, which has its origins in Luca Pacioli, is currently subject to the concerted assault of new technologies. We are witnessing a period of technological transformations and in the economic-legal environment with a major impact on accounting, the theory and practice of information systems of entity accounting. How could we describe the changes to the accounting of companies, entities? We are aware of the difficulties of penciling in the multiple trends that influence the organization of entity accounting. Accounting standardizers, public accounting regulatory bodies, accounting professionals, members of academic bodies in universities - we are all facing new perspectives of the development of Accounting, but also new challenges. The classic flows of the processing of identifiable data are transformed by the new provisions of the legal regulatory framework.

Keywords: accountings paradigms; new technology (search for similar items in EconPapers)
JEL-codes: F60 M41 (search for similar items in EconPapers)
Date: 2024
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://stec.univ-ovidius.ro/html/anale/RO/2024i1/Section%205/14.pdf (application/pdf)

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:ovi:oviste:v:xxiv:y:2024:i:1:p:671-678

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().