The Impact of the Information Technologies on the Accounting Department of the Romanian Companies
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 32799
The Impact of the Information Technologies on the Accounting Department of the Romanian Companies

Authors: Valentin Florentin Dumitru

Abstract:

The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: Information technologies, impact, company, Romania, empirical study.

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1106813

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1496

References:


[1] Huber, G., “A Theory of the Effects of Advanced Information Technologies on Organizational Design, Intelligence, and Decision Making,” Academy of Management Review, 15(1), pp. 47-71, 1990.
[2] Reix, R., “Système d’information et management des organisations,” (Information systems and companies management), 4eme édition, Vuibert, Paris, 2002.
[3] Catoiu, I., Orzan, M., Macovei, O.I., and Iconaru, C., “Modelling users’ trust in online social networks,” Amfiteatru Economic, vol. 16, nr. 35, pag. 289-302, 2014.
[4] Velcu, O., “A model of organizational and implantation factors that enable the benefits of ERP systems,” European Accounting Association Conference, 2008.
[5] Bollecker, M., “Contrôleur de gestion: une profession à dimension relationnelle?” (Management controller: a profession with relationships dimension?), Actes du XXIème congrès de l'AFC, Angers, 2000.
[6] Granlund, M. and Malmi, T., “Moderate impact of ERPS on management accounting: a lag or permanent outcome?”, Management Accounting Research, 13, 291-321, 2002.
[7] Verdaasdonk, P. and Wouters, M., “Defining an information structure to analyse resource spending changes of Operations,” Management Decisions, Production Planning & Control, 10 (2), pag. 162 – 174, 1999.
[8] Dechow, S. and Mouritsen, J., “Enterprise resource planning systems, management control and the quest for integration,” Accounting, Organizations & Society, 691-733, 2005.
[9] Debreceneay, R. and Gray, G.L., “The production and use of semantically rich accounting reports on the Internet: XML and XBRL,” International Accounting Information Systems 2, pp. 47-74, 2001.
[10] Russell, K A., Siegel. G. H. and Kulesza, C.S., “Counting More, Counting Less,” Strategic Finance, September 1999, pp. 39-44, 1999.
[11] Verstegen, B.H.J., De Loo, I., Mol, P., Slagter, K., and Geerkens, H., “An empirical classification of management accountants by activities,” Working Paper, 1 – 35, 2005.
[12] Albu, C., “Reflecţii asupra profilului posturilor de conducere în domeniul financiar-contabil: o abordare bazată pe competenţe” (Reflections on the profile of management jobs in the financialaccounting department: an approach based on competences), Congresul al XVI-lea al profesiei contabile din România, CECCAR, 2006.
[13] Banker, R.D., Chang, H. and Kao, Y., “Impact of Information Technology on Public Accounting Firm Productivity,” Journal of Information Systems, vol. 16, no. 2, pp. 209-222, 2002.
[14] Tugui, I. and Tugui, A., “Consideraţii cu privire la auditarea conturilor anuale în medii informatizate,” (Reflections regarding the auditing of the annual accounts using the IT) Congresul al XIV-lea al profesiei contabile din România, CECCAR, 2002.
[15] Stanciu, V. and Mangiuc, D., “AudiSmart – Software tool for audit missions,” Accounting and Management Information Systems, Supplement/2006, pp.599-603, 2006.
[16] Shang, S. and Seddon, P., “A Comprehensive Framework for Assessing and Managing the Benefits of Enterprise Systems: The Business Manager’s Perspective,” in Second-Wave Enterprise Resource Management Systems. Implementation and Effectiveness, edited by Shanks, G., Seddon, P., Willcocks, L., Cambridge University Press, 2003.
[17] Soja, P., The impact of ERP implementation on the enterprise – An empirical study, In W. Abramowicz (Ed.), Proceedings of 8th International Conference on Business Information Systems, pp. 389 – 402, Poznañ, Poland, 2005.
[18] Gefen, D. and Ragowsky, A., “A multi-level approach to measuring the benefits of the ERP system in manufacturing firms,” Information Systems Management, Winter 2005, 22, 1, 2005.
[19] Boulianne, E., “The Weighting Effect of Balanced Scorecard Dimensions on Performance Evaluation,” 30th Annual Congress European Accounting Association, 25-27 April 2007, pp.219, 2007.
[20] Duh, R.R., Chow, C.W. and Hueiling, C., “Strategy, IT applications for planning and control, and firm performance: The impact of impediments to IT implementation,” Information & Management, Vol. 43, pp.939- 949, 2006.
[21] Hoque, Z. and James, W., “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance,” Journal of Management Accounting Research, Vol. 12, pp.1-17, 2000.
[22] Ittner, C.D. and Larcker, D.F., “Innovations in Performance Measurement: Trends and research Implications,” Journal of Management Accounting Research, Vol. 10, pp.205-238, 1998.
[23] Deloitte Consulting, ERP’s Second Wave, New York, Deloitte Consulting, 1998.
[24] Dumitru, V.F., “Difficulties in the implementation of an ERP system: evidence from a transition economy,” Conference Proceedings IFRS: Global Rules and Local Use, Prague, 2014a.
[25] Soja, P. and Paliwoda-Pękosz, “Impediments to enterprise system implementation over the system lifecycle: contrasting transition and developed economies,” The Electronic Journal of Information Systems in Developing Countries, vol. 57, no. 1: 1-13, 2009.
[26] Soja, P., “Difficulties in enterprise system implementation in emerging economies: insights from an exploratory study in Poland,” Information Technology for Development, vol. 14, no. 1: 31-51, 2008.
[27] Themistocleous, M., Soja, P., and da Cunha, P.R., “The same, but different: enterprise systems adoption lifecycles in transition economies,” Information Systems Management, vol. 28: 223-239, 2011.
[28] Grossman, T. and Walsh, J., “Avoiding the pitfalls of ERP system implementation,” Information Systems Management, vol. 21, no. 2: 38- 42, 2004.
[29] O’Leary, D.E., “Enterprise Resource Planning (ERP) Systems: An Empirical Analysis of Benefits,” Journal of Emerging Technologies in Accounting, vol. 1, pp. 63-72, 2004.
[30] Kim, Y., Lee, Z. and Gosain, S., “Impediments to successful ERP implementation process,” Business Process Management Journal, vol. 11, no. 2: 158-170, 2005.
[31] Kremers, M. and van Dissel, H., “ERP system migrations,” Communications of the ACM, vol. 43, no. 4: 53-56, 2000.
[32] Dumitru, V.F., “Enterprise Systems Benefits For Distribution Companies,” SEA – Practical Application of Science, (4), 537-544, 2014b.