Impactul tehnologiilor informaționale asupra contabilității

Abstract

Accounting, as a main source of economic information of an entity, has proven receptivity to the solutions offered by information technologies, developing itself into an information system that tends to integrate some of the features specific to other functions. Modern information systems, in general and the accounting information system in particular, redesigns the entity’s internal structure and contributes to the direction and streamlining of information flows, by also providing useful information not only for the decision making processes of managers’ at all hierarchical levels, but also for external information users. Nowadays, information technology is oriented towards innovation in the service area, among which also the accounting one. The IT system is no longer just an option but a necessity for the business environment and especially for accounting. Technological changes offer new opportunities and bring forward numerous challenges to the accounting field and profession, thus helping entities to take correct decisions on many occasions. Their positive impact often outweighs the negative effects, such as fraud or data security problems derived from the use of IT. The rapid technological progress challenges the business environment, hence leading not only to the need of frequent updates of software and hardware resources, but also the acquirement of new competences by accountants. JEL: M41, M15; CZU:657:004.9.