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Reflections on the Modification of the Paradigms of Processing the Accounting Information in an Interactive System

Author

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  • Traian Cristin Nicolae

    („Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

Abstract
The purpose of this paper is the brief exploration of the paradigms- models of accounting information processing. The classic paradigm of batch accounting, which has its origins in Luca Pacioli, is currently subject to the concerted assault of new technologies. We are witnessing a period of technological transformations and in the economic-legal environment with a major impact on accounting, the theory and practice of information systems of entity accounting. How could we describe the changes to the accounting of companies, entities? We are aware of the difficulties of penciling in the multiple trends that influence the organization of entity accounting. Accounting standardizers, public accounting regulatory bodies, accounting professionals, members of academic bodies in universities - we are all facing new perspectives of the development of Accounting, but also new challenges. The classic flows of the processing of identifiable data are transformed by the new provisions of the legal regulatory framework.

Suggested Citation

  • Traian Cristin Nicolae, 2024. "Reflections on the Modification of the Paradigms of Processing the Accounting Information in an Interactive System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 671-678, August.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:1:p:671-678
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    More about this item

    Keywords

    accountings paradigms; new technology;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F60 - International Economics - - Economic Impacts of Globalization - - - General

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