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The Evolution Of Accounting Information Systems

Author

Listed:
  • Andreea C. BENDOVSCHI

    (Bucharest University of Economics, Bucharest, Romania)

Abstract

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.

Suggested Citation

  • Andreea C. BENDOVSCHI, 2015. "The Evolution Of Accounting Information Systems," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 91-96, April.
    • Handle: RePEc:cmj:seapas:y:2015:i:7:p:91-96
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    Cited by:

    1. Maria Cristina Bosoteanu, 2016. "Cloud Accounting In Romania. A Literature Review," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 400-405.

    More about this item

    Keywords

    Accounting; Cloud computing; Evolution; Real-time reporting;
    All these keywords.

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives

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