Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the...

Changes that are taking place within business and economical environment, complexity and difficulty of the decision taking processes need the usage of management models specific to digital economy businesses. This paper’s objective consists in defining such a management model, identifying...

The logistics information system is part of the information system of the organization that is integrated in the supply chain and is correlated with the partner organizations. An effective logistics information system ensures communication on two levels, between organizations and within the...

Utilitatea reprezinta un atribut al oricarui produs sau serviciu – in aceeasi masura ca si functionalitatea lui. Iar daca functionalitatea se refera la ceea ce poate realiza un produs si testarea functionalitatii la asigurarea ca produsul respecta specificatiile functionale, similar utilitatea...

This paper is designed to familiarize with the new fundamental concepts related to enterprise's information modelling: ontology and REA model. The ontology require a new approach in accounting information systems because of limitation of existing systems on knowledge sharing and knowledge reuse,...