IDEAS home Printed from https://ideas.repec.org/a/aio/rteyej/v1y2014i22p70-84.html
   My bibliography  Save this article

Electronic Signature For Romanian Accountants

Author

Listed:
  • Lecturer Sorin-Ciprian Teiusan PhD

    (“1 Decembrie 1918” University of Alba Iulia Faculty of Science Alba Iulia, Romania)

  • Student Alexandru Cismasu

    (“1 Decembrie 1918” University of Alba Iulia Faculty of Science Alba Iulia, Romania)

Abstract

Many documents are prepared and signed every day within companies from all around the world. Every professional prepares the set of documents that is related to his area of expertise. Accountants, for example, prepare and sign financial and accounting reports. Our information society has evolved from using handwritten signatures to electronic signatures. The objective of this article is to research the electronic signature from the perspective of the Romanian accountant, by analyzing how it can be used, the providers and users, the costs and benefits that result from its use, the effect on the relationship between government institutions and taxpayers, and to offer up-to-date information to those interested about the use of electronic signatures in Romania.

Suggested Citation

  • Lecturer Sorin-Ciprian Teiusan PhD & Student Alexandru Cismasu, 2014. "Electronic Signature For Romanian Accountants," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 70-84, APRIL.
    • Handle: RePEc:aio:rteyej:v:1:y:2014:i:22:p:70-84
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/RTE/022-09.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    digital signature; extended electronic signature; certification service providers; qualified certificate; accounting process; document processing; submitting tax forms; identity;
    All these keywords.

    JEL classification:

    • K12 - Law and Economics - - Basic Areas of Law - - - Contract Law
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:rteyej:v:1:y:2014:i:22:p:70-84. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ionascu Costel (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.