Decision-making processes and their implementation in digital accounting practices

Laura-Diana Radu and Sabina Necula

MPRA Paper from University Library of Munich, Germany

Abstract: This paper presents, with examples, the changes produced by digital accounting in the process of adopting and implementing accounting decisions. Information and communication technologies have generated significant changes in the accounting activities of enterprises. Nowadays, researches in this area are oriented towards the complete computerization of accounting activities, a process supported by spectacular technological evolution and geographical expansion of enterprises in the last decades. In this context, the emergence and development of the concept of digital accounting became something natural and its influence is manifested from the ordinary activities to the decisional ones.

Keywords: digital accounting; accounting decisions; business decisions; information technology; investment decisions; make or buy decision (search for similar items in EconPapers)
JEL-codes: D20 D70 (search for similar items in EconPapers)
Date: 2011-04
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Proceedings of the 10th WSEAS international conference on Telecommunications and informatics and microelectronics, nanoelectronics, optoelectronics, and WSEAS international conference on Signal processing (2011): pp. 32-36

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