CONTROVERSIES ON INTEGRATED ACCOUNTING SYSTEM

                Ana Maria Cordoş, „1 Decembrie 1918” University of Alba Iulia
               Horia Tudor Andreica, „1 Decembrie 1918” University of Alba Iulia
                 Letiţia Maria Rof, „1 Decembrie 1918” University of Alba Iulia


ABSTRACT: Integrated solution for enterprise information system is the ideal solution to optimize
the flow of financial and accounting information The effort to collect, process and disseminate
information is high and time consuming.Although the idea of integration is not new, information
technologies have highlighted new opportunities for integration of information. In the context of
financial markets globalization and the need of financial information, the aim of this paper is to
present the modality in which investors are examining relevant accounting issues for developing
and implementing integrated accounting systems

Key words: integrated accounting system, ERP(Enterprise Resource Plannig), XBRL Extensible Business
Reporting Language).

JEL codes: M41 - Accounting