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Considerations Regarding the Expansion of the Dimensions of Accounting Information Systems Recording Tools

Author

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  • Traian Cristin Nicolae

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

Abstract

The purpose of this paper is to synthesize the author's reflections on the amplification of the dimensions of the accounting information system tools. The tools used in the accounting information system are in a period of profound transformations generated by the impact of Information Technology. The hardware and software tools currently available and in the researchimplementation stage allow the transition from double-entry accounting - bi-dimensional accounting to multi-dimensional accounting. New perspectives, not approached in the past, are thus opened for the processing of accounting data. Entities have ample possibilities for processing and reporting accounting information. We consider this short paper to be an introduction to research in a field that is in full expansion

Suggested Citation

  • Traian Cristin Nicolae, 2024. "Considerations Regarding the Expansion of the Dimensions of Accounting Information Systems Recording Tools," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 591-597, December.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:591-597
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    More about this item

    Keywords

    system; accounting; digital;
    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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