文章基本信息

标题：Virtualization of information as the direction of development of accounting support systems. Empirical evidence from Poland
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作者：Kinga Bauer ; Michał Baran
期刊名称：International Journal of Accounting and Economics Studies
电子版ISSN：2309-4508
出版年度：2015
卷号：3
期号：2
页码：128-134
DOI：10.14419/ijaes.v3i2.5194
出版社：Journal of Advanced Computer Science & Technology
摘要：A significant trend observed recently in shaping the communication condition between economic entities, and the authorities is the growing virtualization of information circulation. The aim of this article is to examine the attitudes and expectations of specialists (employees of accounting offices) towards the process. Opinions of the specialists and accounting community members were collected as part of a survey, in which the respondents came from the southern Polish territory. This location was chosen due to a particularly high rate of change to the location, which in turn made the respondents more sensitive to the issue. 114 interviews had been collected, which were then subjected to statistical analysis. The outcome, in the most general terms, indicates a generally positive attitude of the respondents towards the occurring phenomenon.
关键词：Accounting;Bookkeeping;Information Management;Information Science;Virtualization.