Considerations Regarding Recordkeeping Tools in Accounting Information 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, 2024, vol. XXIV, issue 1, 679-686

Abstract: The purpose of this work consists in the brief description of the developments concerning the instruments used for records in accounting information systems. The accounting information system is currently subject to a major impact generated by new information technology applications, new software programs and hardware devices. We are in full expansion of the use of the Internet in accounting, software and cloud solutions, new legislative requirements, the e-invoice system, new financial reports, reports - the standard fiscal control file SAF-T.

Keywords: recordkeeping; accounting; tehnologies (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2024
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