Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type

Mihaela Bebeșelea – Spiru Haret University, Economics and Law Faculty, 32-34 Unirii Street, Constanța, Romania

Abstract: In this article, the focus is on highlighting the point at which the digitization of management accounting has been reached in Romania, be­cause accounting automation from its beginnings refers to financial ac­counting, as a form of accounting, mandatory to be organized from a le­gal point of view.

Management accounting, as a form of accounting, is optional to be organ­ized, in computer programs, it was only represented by a computerized sec­tion for stock management, without giving it the possibility of developing the object of study in his accounts of the 9th class of accounts, as well as fi­nancial accounting.

This shortcoming is covered, in the current context of accounting comput­erization and digitization, the particularities of the current digital account­ing being of the cloud accounting type, which means one accounting that is performed using software hosted remotely on the cloud (internet).

LIMEN Conference

9th International Scientific-Business Conference – LIMEN 2023 – Leadership, Innovation, Management and Economics: Integrated Politics of Research – CONFERENCE PROCEEDINGS, Hybrid (Graz University of Technology, Graz, Austria), December 7, 2023

LIMEN Conference Proceedings published by the Association of Economists and Managers of the Balkans, Belgrade, Serbia

LIMEN Conference 2023 Conference Proceedings: ISBN 978-86-80194-78-3, ISSN 2683-6149, DOI: https://doi.org/10.31410/LIMEN.2023

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission. 

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Additional reading

Accounting Law no. 82/1991, republished with subsequent amendments.

O.M.F.P. 1802/2014 for the approval of the accounting regulations regarding annual financial statements consolidated annual financial statement.