This paper presents some insights concerning qualitative and semi-quantitative audit risk assessment methods. We consider that semi-quantitative assessment collaborated with qualitative interpretation can be a better solution in evaluation auditors’ decisions. We then exemplify our solution by...

This paper presents, with examples, the changes produced by digital accounting in the process of adopting and implementing accounting decisions. Information and communication technologies have generated significant changes in the accounting activities of enterprises. Nowadays, researches in this...

Nowadays Decision Support Systems deal with impressive amount of information. Current Decision Support Systems are customized solutions, possible to be used only in the context for which they were developed. In addition to this the information integration is other common problem of the Decision...

This paper deals with the influence of the companies’ characteristics and the implicit or explicit consumers’ preferences for the environmentally-friendly ICT products. The interest of organisations in the innovation of green ICTs is conditioned by a range of subjective or objective factors,...

The last decades have brought a growing concern for the phenomenon of globalization both in the public and private sectors. It reflects both its enlargement and the changeover and the expansion or outsourcing work to firms in other countries or through labour migration. Accounting and auditing...

The evolution of the information and communication technologies (ICTs) and the increase of the role given to environment in society have led to the widening of the green ICT concept. The way in which they can contribute to the improvement of life conditions, as related to the ecosystem, depends...

The usability of financial software has always been a main problem for software producers and it was always been related to the users’ degree of acceptability. In this article we started from the main premise that knowledge of making financial decisions is local, depends on context and we try...

This paper tries to presents limits of the actual decision-support systems that stands at the origin of the unachieving an informed decision-making process.We discuss the requirements, actual implementations and limits of it based on two facts: the distinction between data and knowledge and the...

This paper tries to present an empirical analysis on the quality of accounting information, the factors that influences this quality, the importance of accounting knowledge in decision making, general knowledge and specific features of the accounting knowledge and some implications in terms of...

This paper tries to discuss some findings in mathematical decision-making modeling models with applications in business processes. We start by presenting some technological implications and implementations of decision-making models. After this we discuss some implementations realized by us and...