Considerations Regarding the Expansion of the Dimensions of Accounting Information Systems Recording Tools

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 2, 591-597

Abstract: The purpose of this paper is to synthesize the author's reflections on the amplification of the dimensions of the accounting information system tools. The tools used in the accounting information system are in a period of profound transformations generated by the impact of Information Technology. The hardware and software tools currently available and in the researchimplementation stage allow the transition from double-entry accounting - bi-dimensional accounting to multi-dimensional accounting. New perspectives, not approached in the past, are thus opened for the processing of accounting data. Entities have ample possibilities for processing and reporting accounting information. We consider this short paper to be an introduction to research in a field that is in full expansion

Keywords: system; accounting; digital (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:591-597

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