IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2013i2p485-497.html
   My bibliography  Save this article

Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011

Author

Listed:
  • Belenesi Marioara

    (University of Oradea, Faculty of Economic Sciences)

  • Bogdan Victoria

    (University of Oradea, Faculty of Economic Sciences)

  • Popa Dorina

    (University of Oradea, Faculty of Economic Sciences)

Abstract

Our interest in this subject resides in the need to understand the new meanings of accounting and financial reporting considering that the importance of knowledge-based assets is increasing. Therefore, we have been interested in understanding some of the defining and essential aspects of a knowledge-based economy and we have tried to identify one of the Romanian industries, most marked by knowledge and intellectual capital and, in the end, we wanted to point out the main features of an accounting in knowledge-based economy. One of this paperâ€(tm)s objectives is to carry out a study at the macroeconomic level regarding the ICT Industry, a valuable element of knowledge-based Romanian economy, in the last half decade as well as of its constituent sectors: Telecommunications, Software and IT services and Hardware and electronics. The information contained in this study is based on the annual analyses of the Institute for Computer Technology, which, in its turn, is mainly based on processing the balance sheet data of the firms in the ICT industry in Romania and, also, information communicated by companies or provided by public institutions like NIS, NRB and NCA. The study is framed within the area of quantitative research, in a preponderantly inductive approach, using interpretative methods in order to understand the effects of economic conjunctures on the ICT industry, a knowledge-based industry, as a constituent element of a knowledge-based economy. We have noticed that the Telecommunication sector is the most unfavourable evolution during the entire length of time valuated, generating a negative influence. Even since 2007-2008, which corresponds to the economic boom, the growth recorded until then was attenuated. The slight increase of several indices (turnover and the production sold â€" returns form services, more exactly) and the slight reduction of the other indices part of the analysis (added value, export, number of forms and personnel) are the result of telephone market saturation, competition increase and the continuous tax reduction. The following years corresponding to the time of economic contraction negatively affected the evolution of the Telecommunication sector.

Suggested Citation

  • Belenesi Marioara & Bogdan Victoria & Popa Dorina, 2013. "Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 485-497, December.
    • Handle: RePEc:ora:journl:v:1:y:2013:i:2:p:485-497
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2013/n2/046.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Chong Ju Choi & Carla C. J. M. Millar & Caroline Y. L. Wong, 2005. "Knowledge and Cities," Palgrave Macmillan Books, in: Knowledge Entanglements, chapter 0, pages 39-51, Palgrave Macmillan.
    2. Lin, Brian Chi-ang, 2006. "A sustainable perspective on the knowledge economy: A critique of Austrian and mainstream views," Ecological Economics, Elsevier, vol. 60(1), pages 324-332, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Raffaello Bronzini & Paolo Piselli, 2006. "Determinants of long-run regional productivity: the role of R&D, human capital and public infrastructure," Temi di discussione (Economic working papers) 597, Bank of Italy, Economic Research and International Relations Area.
    2. Dominic Regan & Gene Tunny, 2008. "Venture capital in Australia," Economic Roundup, The Treasury, Australian Government, issue 1, pages 1-13, March.
    3. Voxi Amvilah & Simplice Anutechia Asongu & Antonio Andrés, 2014. "Globalization, Peace & Stability, Governance, and Knowledge Economy," AAYE Policy Research Working Paper Series 14_024, Association of African Young Economists, revised Dec 2014.
    4. Simplice Asongu & Jacinta C Nwachukwu, 2015. "The incremental effect of education on corruption: evidence of synergy from lifelong learning," Economics Bulletin, AccessEcon, vol. 35(4), pages 2288-2308.
    5. Amavilah, Voxi & Asongu, Simplice A. & Andrés, Antonio R., 2017. "Effects of globalization on peace and stability: Implications for governance and the knowledge economy of African countries," Technological Forecasting and Social Change, Elsevier, vol. 122(C), pages 91-103.
    6. David Rigby, 2012. "The Geography of Knowledge Relatedness and Technological Diversification in U.S. Cities," Papers in Evolutionary Economic Geography (PEEG) 1218, Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, revised Oct 2012.
    7. Taylor Shelton & Matthew Zook & Alan Wiig, 2015. "Editor's choice The ‘actually existing smart city’," Cambridge Journal of Regions, Economy and Society, Cambridge Political Economy Society, vol. 8(1), pages 13-25.
    8. Ana María Fernández-Maldonado & Arie Romein, 2012. "The Sustainability of Knowledge-related Policies in Technology-based Cities in the Netherlands," Chapters, in: Marina van Geenhuizen & Peter Nijkamp (ed.), Creative Knowledge Cities, chapter 3, Edward Elgar Publishing.
    9. Lirong Kou & Mei-Po Kwan & Yanwei Chai, 2021. "The effects of activity-related contexts on individual sound exposures: A time–geographic approach to soundscape studies," Environment and Planning B, , vol. 48(7), pages 2073-2092, September.
    10. Aura-Luciana Istrate & Vojtěch Bosák & Alexandr Nováček & Ondřej Slach, 2020. "How Attractive for Walking Are the Main Streets of a Shrinking City?," Sustainability, MDPI, vol. 12(15), pages 1-20, July.
    11. Asongu, Simplice & Andrés, Antonio R., 2015. "Trajectories in Knowledge Economy: Empirics from SSA and MENA countries," MPRA Paper 71786, University Library of Munich, Germany.
    12. Pierre-Alexandre Balland & David Rigby & Ron Boschma, 2015. "The technological resilience of US cities," Cambridge Journal of Regions, Economy and Society, Cambridge Political Economy Society, vol. 8(2), pages 167-184.
    13. Christophe Carrincazeaux & Frédéric Gaschet, 2006. "Knowledge and the diversity of innovation systems: a comparative analysis of European regions," Post-Print hal-00257384, HAL.
    14. Chan-Yuan Wong & Boon-Kwee Ng & Suzana Ariff Azizan & Maisarah Hasbullah, 2018. "Knowledge Structures of City Innovation Systems: Singapore and Hong Kong," Journal of Urban Technology, Taylor & Francis Journals, vol. 25(1), pages 47-73, January.
    15. Simplice A. Asongu, 2017. "Knowledge Economy Gaps, Policy Syndromes, and Catch-Up Strategies: Fresh South Korean Lessons to Africa," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 8(1), pages 211-253, March.
    16. Laura Wolf-Powers, 2013. "Predictors of Employment Growth and Unemployment in U.S. Central Cities, 1990-2010," Upjohn Working Papers 13-199, W.E. Upjohn Institute for Employment Research.
    17. Ron Boschma & Carlo Gianelle, 2014. "Regional Branching and Smart Specialisation Policy," JRC Research Reports JRC88242, Joint Research Centre.
    18. Simplice A. Asongu & Vanessa S. Tchamyou, 2019. "Foreign Aid, Education and Lifelong Learning in Africa," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 126-146, March.
    19. Clara Turner & Marco R Di Tommaso & Chiara Pollio & Karen Chapple, 2020. "Who will win the electric vehicle race? The role of place-based assets and policy," Local Economy, London South Bank University, vol. 35(4), pages 337-362, June.
    20. Asongu, Simplice A. & Andrés, Antonio R., 2020. "Trajectories of knowledge economy in SSA and MENA countries," Technology in Society, Elsevier, vol. 63(C).

    More about this item

    Keywords

    knowledge based economy; accounting; ICT industry; Romania;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development

    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:ora:journl:v:1:y:2013:i:2:p:485-497. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.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.