A little futurology... in accounting!

Author:University professor, PhD Alexandru ŢUGUI

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Keywords:credibility, context, technology, mutations, open system and interactive

Abstract:
After 2001, standardization was more and more stressed upon in accounting in order to avoid bad experiences such as ENRON and PARMALAT. In other words, the majority focuses its attention towards standardization, while few people are interested in technologies that can impose standardization without special efforts, simply by computerization. As to accounting, there have always been critics brought to it as informing system. \r\n\r\nWe synthesized the most recent critics and at the same time we also systematized the main mutations in the accounting of the future, on the background of the current technological context.\r\n

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