TAILIEUCHUNG - USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS

Governance research in accounting exploits the role of accounting information as a source of credible information variables that support the existence of enforceable contracts, such as compensation contracts with payoffs to managers contingent on realized measures of performance, the monitoring of managers by boards of directors and outside investors and regulators, and the exercise of investor rights granted by existing securities laws. The remainder of Section 3 is organized as follows. Section discusses evidence documenting widespread use of financial accounting measures in determining bonus payouts and dismissal probabilities for top executives, and in supporting the allocation of control rights. | Annales Universitatis Apulensis Series Oeconomica 13 2 2011 USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS Mihai Florin1 Constantin Groza2 Elena-Oana Aldescu Iacob 3 ABSTRACT One way of supporting the accounting standard-setting process and to facilitate the access to those standards is through the implementation of modern accounting reporting methods using web technology. In this regard SMEs are under stress of two major factors implementation of accounting standards and revolution in IT technology. The purpose of this paper is to define the web accounting explain the implications of web accounting for IFRS and discuss the key features in implementing this form of accounting for Small and Medium Enterprises SME s . Web accounting is accounting software based on XML technology that stores records and processes accounting transactions using HTTP as its primary communications protocol and delivers web based information in HTML format and then translated in other formats. Web based accounting will provide the benefit of cost savings and increasing efficiency. It also will allows employees and external users suppliers customers and investors a real time access to accounting data translating reports in XBRL format andfacilitate adoption of IFRS Key words Web Accounting SMEs Web Technology XML XBRL IFRS JEL codes M10 M 40 M41 Introduction Nowadays accounting and especially management are facing big challenges. These are the dynamics imposed by the revolution in information technology and by the new requests related to the implementation of international financial reporting standards. In the literature and practice of accounting the IT sector has become a supplier of technology as well as an accounting software provider incorporating modes of taxonomy presentation reporting of accounting information. Practically this sector helps the accounting system in two areas developing the accounting .

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