Informational society - its implications regarding the accounting profession
| Author | Lecturer PhD. Anca Bratu, University of Bucharest Lecturer Aura Berîce, Technical University of Civil Engineering, Bucharest |
At this moment, new efforts are made for the synchronizing the Romanian accountancy system with the International Accountancy Standards, by preparing new specialists in the field, forming of financial/accounting body of authors, continuous forming of accounting professionals and evaluation of the quality of their services. All these efforts are made without considering the new realizations in the field of the information technologies, communications or the environment they will work in the near future.
We consider that the accountancy profession in Romania should notice the new direction of other professionals from other countries.
Considering the information technologies developments, the company, the basis of the value chain, should develop its activity in order to achieve its goals and to obtain a profit. Such a company should be a modern company.
At the present moment, there are plenty of factors that set an excited behavior to the company for the economical survival. Among these factors, the most important are: information technologies, political changes, clients mentality changes, interests of different professional organisms and trade-unions, international terrorism, etc.
In this factorial and informational labyrinth, the company is obliged to modernize. Moreover, on the basis of these modern ideas, new companies, which could not have existed some decades ago, are created. It is the case of the companies that provide the Internet, which are today the support of new modern companies: from advertising companies to electronic commerce companies, from personal business to outsourcing services for big companies.
If the existent companies accept to survive in this global informational environment, it is important to know which characteristics are needed for an efficient modernization process. The attentive studying of many companies and considering the global informational society, we reach the following set of characteristics for the future company: standardization, digitization and artificial intelligence.
Lately, the information has been taking into consideration more seriously, because by means of informatics equipment, its reproductive character has been emphasized.
In order to process and manipulate these data and information, besides the use of the informatics equipment, we also need other informatics resources, such as the trained staff and the specialized soft. In order to put into practice these theories, we also need a combining mode of these informatics resources, which is a working technology that we should apply in any technological process. Thus, we get to a technology based on informatics or, simply to an informational technology.
Regarding the communication, we can easily notice that, however informed a...
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