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Views of the companies in central region regarding the opportunities and limitations of information technologies used for processing and analysis of accounting information

Alina-Teodora Ciuhureanu ()
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Alina-Teodora Ciuhureanu: Romanian-German Universty of Sibiu, Romania

Annals of the University of Petrosani, Economics, 2015, vol. 15, issue 1, 81-90

Abstract: In the context of manual processing of data and the transmission of information by conventional means, many of the information valences of accounting remain unexploited because of deficiencies that may occur (delays in processing, redundancy, overloading the circuits, inefficiencies) and such information is likely to remain without decision value. Based on these considerations, the paper summarizes, in an original manner, based on both thorough documentation and experience held as a collaborator of companies in the financial and accounting field, implications that information technologies (specific programs, internet, intranet / extranet, EDI, ERP) propagate on the quality of accounting information, their advantages and limitations being outlined. One of the main contributions lies in identifying opinions within the companies in the Central Region, regarding the opportunities and limitations of information technologies used for processing and analysis of accounting information.

Keywords: information technologies; accounting; software; internet; intranet; extranet; EDI; ERP (search for similar items in EconPapers)
JEL-codes: M41 O33 (search for similar items in EconPapers)
Date: 2015
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