THE IMPACT OF INFORMATION TECHNOLOGIES ON THE PERFORMANCE OF THE FINANCIAL-ACCOUNTING DEPARTMENT OF THE COMPANY Cover Image

THE IMPACT OF INFORMATION TECHNOLOGIES ON THE PERFORMANCE OF THE FINANCIAL-ACCOUNTING DEPARTMENT OF THE COMPANY
THE IMPACT OF INFORMATION TECHNOLOGIES ON THE PERFORMANCE OF THE FINANCIAL-ACCOUNTING DEPARTMENT OF THE COMPANY

Author(s): Elena Mariana Glăvan, Valentin Florentin Dumitru, Mădălina Dumitru, Nicolae Glăvan
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: information technologies; performance; model; accounting-financial department; company

Summary/Abstract: The characteristic of the modern organizations is the use in a bigger and bigger proportion of the information systems, based on computers and telecommunications. Among the implications of using the information technologies in the financial-accounting department we can suggest: the increase of the productivity of the employees, the improvement of the decision making process, the increase of the performances. The main target of this paper is to suggest a model for the assessment of the performance of the financial-accounting department. A model of assessment of the performance has to group financial and non-financial measures. The model suggested was built starting form the one conceived by Morin, Savoie and Beaudin in 1994 and improved, which relies on four dimensions: the economic efficiency, the human resources value, the legitimacy of the organization and the continuity of the organization

  • Issue Year: XVI/2010
  • Issue No: 16
  • Page Range: 381-389
  • Page Count: 8
  • Language: English