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...

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 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...

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...

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...

Semantic web technologies are considered to be the next wave for web technologies related with rich internet web applications, content management, and document and information management. The most promising semantic web applications for business domain are considered to be the semantic web...

This paper treats with examples the practical use of Semantic Web technologies for describing business data. The main problems that the present paper addresses are related to identifying the main activities/ functions of an organization that can be represented with Semantic Web technologies. We...