GLOBALIZAREA CONTABILITATII ÎN CONDITIILE UTILIZARII TEHNOLOGIILOR INFORMATIONALE / GLOBALIZING ACCOUNTING WHEN USING THE INFORMATIONAL TECHNOLOGIES Lect. univ. drd. Valentin RADU - Universitatea „Valahia” din Târgoviste, e-mail: vradu@valahia.ro Lect. univ. drd. Mariana RADU - Universitatea „Valahia” din Târgoviste, e-mail: meryradu@yahoo.com Abstract: The development of accounting informatic systems, was first of all limited to informatisation of accounting procedures chance to change their vital production. This development makes it possible to obtain the benefits account in regard to the preparations speed and correction of this preparation, the reduction of costs, but it has not produced mutation rules and accounting mechanisms. Keywords: globalization, accounting, informational technologies. JEL codes: M41, D83.