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Considerations Regarding Recordkeeping Tools in Accounting Information Systems

Author

Listed:
  • Traian Cristin Nicolae

    („Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

Abstract

The purpose of this work consists in the brief description of the developments concerning the instruments used for records in accounting information systems. The accounting information system is currently subject to a major impact generated by new information technology applications, new software programs and hardware devices. We are in full expansion of the use of the Internet in accounting, software and cloud solutions, new legislative requirements, the e-invoice system, new financial reports, reports - the standard fiscal control file SAF-T.

Suggested Citation

  • Traian Cristin Nicolae, 2024. "Considerations Regarding Recordkeeping Tools in Accounting Information Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 679-686, August.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:1:p:679-686
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    More about this item

    Keywords

    recordkeeping; accounting; tehnologies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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