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An Empirical Taxonomy of Accounting Information Systems in Romania

Author

Listed:
  • Marius Deac
  • Radu Danciu

    ("Dimitrie Cantemir" Christian University)

Abstract

Inspired by a series of international studies, the present article tries to determine a taxonomy of accounting information systems used by Romanian organizations based on 3 key characteristics: the use of financial accounting, management accounting and operational reports by the management of these organizations. The three types of information systems that were identified using cluster analysis are then described based on the cluster score for these components of the accounting information system.

Suggested Citation

  • Marius Deac & Radu Danciu, 2010. "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(3), pages 30-35, September.
    • Handle: RePEc:khe:journl:v:2:y:2010:i:3:p:30-35
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    References listed on IDEAS

    as
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    2. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
    3. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
    4. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    5. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting information systems; financial accounting; managerial accounting; operational reports;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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