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Accounting Practice and Intelligent Technologies

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  • Daniela Postolache (Males)

Abstract

Our paper presents current theoretical delimitations concerning intelligent technologies. Our objective was to determine how intelligent technologies can support accounting practice. Our research allowed for establishment of accounting information intelligent systems typology and for placement of these solutions in the sphere of artificial intelligence applications. It is underlined the intelligent technologies contribution to improve accounting processes and activities, in a qualitative approach, from the hermeneutic perspective. The results of our research are useful for researchers in the fields of applied accounting, intelligent systems for accounting, information technology management. Also, our study is useful in the activity of accounting experts, given the presentation of new technologies used in their area of interest.

Suggested Citation

  • Daniela Postolache (Males), 2011. "Accounting Practice and Intelligent Technologies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
    • Handle: RePEc:bac:fsecub:11_12-16_17-13
    as

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    References listed on IDEAS

    as
    1. Ronald Maier, 2007. "Knowledge Management Systems," Springer Books, Springer, edition 0, number 978-3-540-71408-8, December.
    2. Patrut Vasile & Rotila Aristita & Ciuraru-Andrica Cristina & Luca Mihaela, 2009. "Accounting – A Semiotic Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1105-1112, May.
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    More about this item

    Keywords

    accounting intelligent systems; accounting informational system; IT management; intelligent informational systems;
    All these keywords.

    JEL classification:

    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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