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Accounting Informational System – Directions, Challenges, Risks and Opportunities

Author

Listed:
  • Lăcrămioara Mansour

    (Bucharest University of Economic Studies, Bucharest, Romania “Ovidius” University of Constanta, Faculty of Economis Sciences, Romania)

  • Elena Cerasela Spatariu

    (“Ovidius” University of Constanta, Faculty of Economis Sciences, Romania)

  • Gabriela Gheorghiu

    (“Ovidius” University of Constanta, Faculty of Economis Sciences, Romania)

Abstract

The paper studies, through specialized literature, the performance of the accounting information system (AIS) in its capacity as the main provider of the necessary information for various interested categories in synchronisation with modern information technology resources. But all this digitization is a double-edged sword for stakeholders, the role of active mediators in finding and identifying the most suitable AIS, returning to accounting professionals alongside information technology (IT) experts. The motivation for choosing this issue is justified in terms of the complex dynamics of AIS in recent years, while information quality, as a resource of organizations, represents a topic of maximum interest

Suggested Citation

  • Lăcrămioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023. "Accounting Informational System – Directions, Challenges, Risks and Opportunities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 969-977, August.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:969-977
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    References listed on IDEAS

    as
    1. Dillard, Jesse & Yuthas, Kristi, 2013. "Critical dialogics, agonistic pluralism, and accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 14(2), pages 113-119.
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    More about this item

    Keywords

    Accounting Informational System; information technology; AIS opportunities and risks; integrated reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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