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  • Author: Raluca Stoica x
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Abstract

The implementation of up-to-date technologies in the accounting system of modern entities is a topical subject, by the desire of enterprises to align themselves with the current of international globalization but also by the requirements imposed by the science and practice to join the accounting main issues in the field. The accounting technique evolved with the technological innovations, related to each evolutionary period of the human society. The paper aims to identifying the factors that influenced the whole process of the development of information technologies in the financial-accounting field; identifying the main issues related to the technological interaction in accounting and, in this context, identifying the tools and technological supports in the evolution of the accounting technique, from the empirical forms of accounting to the present day, in the age of globalization, amid the continuous need for normalization and standardization of accounting procedures, especially applicable to the consolidation of financial results.

Nowadays, the most used digital technology in computerized accounting and management is Cloud-Computing ERP solutions, a form of digital accounting that will represent the critical mass of accounting information system in the near future, and this paper will present and discuss such solutions.

Abstract

In this paper we investigate the perceptions of non-profit organizations over the CSR activities and their effects in the Romanian society. By conducting a survey for a sample of 105 NGOs from the most important cities in Romania, we aim to highlight the differences between corporate reports and real effects in our society as it pertains to CSR actions conducted by companies. Over the years, in order to attain legitimacy, corporations have become more transparent and involved in social and environmental issues. In the case of Romania, many actions like this are implemented in a partnership consisting of corporations and NGOs, thus the latter becomes a very important actor in achieving sustainability for our society. The responses highlight the disparity between the reported actions and results and real effects in the community.