BUSINESS ADMINISTRATION OPINION CONCERNING THE USE OF ACCOUNTING SOFTWARE IN ROMANIA Assistant Ph.D. Student Horatiu Rotaru, rotaru_horatiu@yahoo.com The Romanian- American University, Bucharest At the beginning of November 2006, the Internet web site www.conta.ro supported a competition with 41 participants where the users, after voting established the ranking of the top 10 accounting software. The most voted software was Ciel Contabilitate and Trendix. An interesting fact that Saga C and WizCount are not included in the top 10, this software being recommended by many users of the accounting group contabilitate@yahoogroups.com. In this a work, the author has proposed to elaborate an empiric research concerning the accounting software, currently on the Romanian market, and drawing up an efficient and practical model, proposed for the use of the interested Romanian professionals in this field. Key words: accounting software, users of accounting. Jel codes: M42, M19, L86. 1