The Impact of the Information Technologies on the Accounting Department of the Romanian Companies
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.
[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.
[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.
@article{"International Journal of Business, Human and Social Sciences:70041", author = "Valentin Florentin Dumitru", title = "The Impact of the Information Technologies on the Accounting Department of the Romanian Companies", 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.", volume = "9", number = "6", pages = "1851-7", }
