THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS
Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.
Year of publication: |
2015
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Authors: | BENDOVSCHI, Andreea C. |
Published in: |
SEA - Practical Application of Science. - Fundația Română pentru Inteligența Afacerii, Editorial Department, ISSN 2360-2554. - 2015, 7, p. 91-96
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Publisher: |
Fundația Română pentru Inteligența Afacerii, Editorial Department |
Subject: | Accounting | Cloud computing | Evolution | Real-time reporting |
Saved in:
freely available
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