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From Traditional Accounting To Knowledge Based Accounting Organizations

Nicoleta Radneantu, Emilia Gabroveanu () and Roxana Stan ()
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Emilia Gabroveanu: “Romanian-American” University, Bucharest, Romania
Roxana Stan: “Romanian-American” University, Bucharest, Romania

Annals of the University of Petrosani, Economics, 2010, vol. 10, issue 1, 307-318

Abstract: Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

Keywords: new accounting; green accounting; corporate governance; business intelligence; information technology; intangible assets and intellectual capital (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2010
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