Electronic Signature for Romanian Accountants
Electronic Signature for Romanian Accountants
Author(s): Sorin-Ciprian Teiuşan, Alexandru CismaşuSubject(s): Methodology and research technology, Public Finances, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Editura Universitaria Craiova
Keywords: digital signature; extended electronic signature; certification service providers; qualified certificate; accounting process; document processing; submitting tax forms; identity;
Summary/Abstract: Many documents are prepared and signed every day within companies from all around the world. Every professional prepares the set of documents that is related to his area of expertise. Accountants, for example, prepare and sign financial and accounting reports. Our information society has evolved from using handwritten signatures to electronic signatures. The objective of this article is to research the electronic signature from the perspective of the Romanian accountant, by analyzing how it can be used, the providers and users, the costs and benefits that result from its use, the effect on the relationship between government institutions and taxpayers, and to offer up-to-date information to those interested about the use of electronic signatures in Romania.
Journal: Revista tinerilor economişti
- Issue Year: 2014
- Issue No: 22
- Page Range: 70-84
- Page Count: 15
- Language: English