THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS
Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditi...
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Romanian Foundation for Business Intelligence
2015-04-01
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| Series: | SEA: Practical Application of Science |
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http://seaopenresearch.eu/Journals/articles/SPAS_7_14.pdf
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doaj-a42abbd4fbfc4b14801eeb8692a9ef4c2020-11-24T22:38:11ZengRomanian Foundation for Business IntelligenceSEA: Practical Application of Science2360-25542015-04-01III7 (1/2015)9196seapas:y:2015:i:7:p:91-96THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMSAndreea C. BENDOVSCHI0 Bucharest University of Economics, Bucharest, Romania Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment. http://seaopenresearch.eu/Journals/articles/SPAS_7_14.pdf AccountingCloud computingEvolutionReal-time reporting |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Andreea C. BENDOVSCHI |
| spellingShingle |
Andreea C. BENDOVSCHI THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS SEA: Practical Application of Science Accounting Cloud computing Evolution Real-time reporting |
| author_facet |
Andreea C. BENDOVSCHI |
| author_sort |
Andreea C. BENDOVSCHI |
| title |
THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS |
| title_short |
THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS |
| title_full |
THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS |
| title_fullStr |
THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS |
| title_full_unstemmed |
THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS |
| title_sort |
evolution of accounting information systems |
| publisher |
Romanian Foundation for Business Intelligence |
| series |
SEA: Practical Application of Science |
| issn |
2360-2554 |
| publishDate |
2015-04-01 |
| description |
Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment. |
| topic |
Accounting Cloud computing Evolution Real-time reporting |
| url |
http://seaopenresearch.eu/Journals/articles/SPAS_7_14.pdf
|
| work_keys_str_mv |
AT andreeacbendovschi theevolutionofaccountinginformationsystems AT andreeacbendovschi evolutionofaccountinginformationsystems |
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