Financial accounting systems - ratio between accounting organisation system and informatic approach

Diana-Elena Codreanu (), Ionela Popa (), Cristina Tenovici and Denisa Parpandel ()
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Diana-Elena Codreanu: „CONSTANTIN BRÂNCOVEANU” UNIVERSITY
Ionela Popa: „CONSTANTIN BRÂNCOVEANU” UNIVERSITY
Denisa Parpandel: „CONSTANTIN BRÂNCOVEANU” UNIVERSITY

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 577-581

Abstract: Practical activities have lately started to use complex financial-accounting informatic systems on a large scale, facilitating the establishment of a background for improving informational processes and substantiating decisions, also taking account of the requirements when implementing the mechanism of market-oriented economy. The financial-accounting informatic system in any economic organisation has the role to show the data and outcomes of company economic performance in a format that is beneficial and useful to accountants and managers in order to ensure the good running of their companies. Thus, when information is necessary to substantiate a decision in terms of economic matters, the field of financial-accounting data along with the related informatic system provide the information needed for three management functions: planning, control and evaluation.

Keywords: financial-accounting informatic system; decisions; financial-accounting information (search for similar items in EconPapers)
JEL-codes: D80 D81 G00 M40 (search for similar items in EconPapers)
Date: 2012
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