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

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Florin Mihai; Constantin Groza; Aldescu (Iacob) Elena-Oana;
(2011)
  • Journal: Annales Universitatis Apulensis Series Oeconomica,volume 2,issue 13,pages11-11
  • Subject: Web Accounting, SMEs, Web Technology, XML, XBRL, IFRS
    • jel: jel:M10 | jel:M | jel:M41

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementatio... View more
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