IT&C APPLICATIONS IN CABINETS OF ACCOUNTING EXPERTISE: THEORETICAL AND EMPIRICAL EXPLORATION

In order to increase the performance, the companies are forced to find ways ofbecoming more efficient and also to develop the use of the new digital technologies so that theaccess, storage and transmission of information to be much easier and more accessible in terms oftariffs. The main objective of the research work was to identify the usability of the computer duringthe specific accounting activities by the master students attending professional or research masterprograms organized by the Faculty of Accounting and Management Information Systems from theAcademy of Economic Studies that work as accountants. By means of a questionnaire distributedduring January - April 2012, we intended to appreciate what kind of accounting software is used bythe master students of the Faculty of Accounting and Management Information Systems with theaim of unfolding specific activities of the accounting profession, as well as, the usability of IT&Ctechnologies in their deployment.