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Some Aspects of using Web 2.0/Enterprise 2.0 Technologies in Accounting

MIHAI, Gianina - In: Economics and Applied Informatics (2014) 1, pp. 75-88

especially by accounting departments and professional accountants. …

Persistent link: https://www.econbiz.de/10010902101

Implications of International Financial Reporting Standards of Performance Indicators within a Company

ONICA, Cristina Mihaela; CHEBAC, Neculina; MIHALCEA, Lucean - In: Economics and Applied Informatics (2010) 1, pp. 277-282

Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France …, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and … achieved by developing the accountancy profession. In terms of accounting regulatory level, we can say, without fail, that now …

Persistent link: https://www.econbiz.de/10008692109

From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken b...

Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

Persistent link: https://www.econbiz.de/10010679419

Impact of XBRL on Financial Reporting in Romania

Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340

In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...

Persistent link: https://www.econbiz.de/10010679578

An Integrated Dashboard and Balanced Scorecard Solution

MIHAI, Gianina; ZAMFIR, Cristina Gabriela - In: Economics and Applied Informatics (2014) 2, pp. 83-88

Access to information has always been a stringent necessity for any organization. This necessity has become more stringent in the actual economic context, as decisions must be taken in the shortest time. That is why since, the early sixties, the Decision Support Systems appeared. These have...

Persistent link: https://www.econbiz.de/10011098976

Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

RADU, Riana Iren; ISAI, Violeta - In: Economics and Applied Informatics (2014) 2, pp. 93-98

In the current society, there are many options regarding the use of computer programs for the processing of accounting … management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business. …

Persistent link: https://www.econbiz.de/10011098983

Review of IT Training of the Professional Accountants in Romania from Undergraduate and Graduate Studies and Continuous Vocational Training Perspective

MIHAI, Gianina - In: Economics and Applied Informatics (2014) 2, pp. 37-46

Accounting was the first organizational activity to be taken into consideration when IT technologies emerged, due to … its very well regulated nature, which allowed an easy algorithm creation process. Next to the Accounting departments, the … possible anymore to perform the accounting profession without involving and using IT tools and applications. In this context …

Persistent link: https://www.econbiz.de/10011098988

Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation

Sysak, Ella; Slobodian, Volodymyr - In: Accounting and Finance (2012) 4, pp. 30-34

The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute...

Persistent link: https://www.econbiz.de/10010633720