Accounting Information Systems in the Knowledge Society

  • Valentin Radu Valahia University of Targoviste, Targoviste, Romania
  • Alina Iuliana Tabirca Valahia University of Targoviste, Targoviste, Romania
Keywords: Accounting, Information Systems, ICT


Development of information and communications technologies has favored the emergence of new dimensions in terms of accounting. Nowadays, we go through a period of transit from the traditional accounting to creative accounting with ramifications in computerized and cloud accounting. Almost all of these dimensions are under the influence of a dynamic business environment. Beyond information, knowledge and decision are new requirements such as access to information, time of transformation, transmission speed, decision making speed. The aim of this article is to demonstrate how these dimensions favor a better financial management, diminution of human resources and even saving time using ICT available in knowledge society.


Marin RM. The possibility of developing a sustainable financial-accounting information system. Valahian Journal of Economic Studies. 2015;6(1):103-12. Available from:

Alles M. Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing. International Journal of Accounting Information Systems. 2018;31:58-74. Available from: DOI: 10.1016/j.accinf.2018.09.001

Hutchison PD, Daigle RJ, George B. Application of latent semantic analysis in AIS academic research. International Journal of Accounting Information Systems. 2018;31:83-96. Available from: DOI: 10.1016/j.accinf.2018.09.003

Piontkewicz R, Freitas MDD. Requirements needed for an accounting information system perform management of intellectual capital. Revista Tecnologia E Sociedade. 2018;14(31):171-88. DOI: 10.3895/rts.v14n31.7023

Souza LA, Da Silva MJPBM, Ferreira TAMV. The acceptance of information technology by the accounting area. Sistemas and Gestao. 2017;12(4):516-24. DOI: 10.20985/1980-5160.2017.v12n4.1239

Osadcha T, Bardash S. Identification of the impact of globalization on the development of accounting methodology. Baltic Journal Of Economic Studies. 2017;3(5):343-51. DOI: 10.30525/2256-0742/2017-3-5-343-351

Prodan Palade D, Tanasa FE. Impactul tehnologiilor informaționale asupra sistemelor de contabilitate. CECCAR Business Magazine. 2016 ;24. Available from:

Ghasemi M, Shafeiepour V, Aslani M, Barvayeh E. The impact of information technology (IT) on modern accounting systems. Procedia Social and Behavioral Sciences. 2011;28:112-6. DOI: 10.1016/j.sbspro.2011.11

Nurhidayati F, Sensuse D, Noprisson H. Factors influencing accounting information system implementation. 4th International Conference on Information Technology Systems and Innovation (ICITSI). Piscataway: Institute of Electrical and Electronics Engineers; 2017:279-84. DOI: 10.1109/icitsi.2017.8267957

Radu V. Globalizarea sistemelor informationale financiar-contabile. Targoviste: Bibliotheca; 2009.

Coman DM, Horga M, Coman DM. The information integration in the SMEs. Valahian Journal of Economic Studies. 2015;7(2):69-8. DOI: 10.1515/vjes-2016-0009

Volot OI, Gogol TA. Information technologies in accounting and management companies: Modernization and integration system. Scientific Bulletin of Polissia. 2017;2:66-9. DOI: 10.25140/2410-9576-2017-2-2(10)-66-69