Annals of the University of Oradea: Economic Science, 2009
The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup ... more The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the normaliza
The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup ... more The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the normaliza
Journal of Accounting and Management Information Systems, 2013
In the current economic context, the issue of IT&C competencies indissoluble to the accounting pr... more In the current economic context, the issue of IT&C competencies indissoluble to the accounting profession gets special meanings: accounting skills and those associated with the quality of professional accountant must be completed with the specific use of advanced technologies to address this profession. This paper proposes an analysis of key competencies concerning the use of information and communication technology by the professional accountant, by defining a multidimensional analysis framework following, from different perspectives considered to be essentials, the opportunity to include IT&C competencies into training and professional development programs for accountants and auditors. This framework captures IT&C competencies located at the intersection of three axes (Roles, Levels of experience and Information technologies) that will guide the definition of thematic areas and specific competences. Finally, we identified correlations between the IT&C competencies and some importa...
More and more enterprises, especially the listed companies, have adopted newaccounting norms and ... more More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to considerablyimprove their communication, data collection in the receiving units, control and analysis offinancial information. When switching to the new accounting rules specified in international orregional standards and norms, regulatory and control bodies recommend the XBRL format forfinancial reporting, with recognition of the regional jurisdiction. Our paper makes a review of theliterature, presents the XBRL specific elements and proposes possible solutions for internal andexternal financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRLat national level in a potential XBRL Romania project.
Nowadays, adopting an ERP system implies a major risk that the company must assume and to manage ... more Nowadays, adopting an ERP system implies a major risk that the company must assume and to manage it carefully. The alignment between business and IT in organizations is one of the most important factors that ensure ERP successful adoption by the enterprise and a defining element to guarantee business continuity after the system implementation. Strategic alignment must accompany the entire life cycle of an ERP system, determining the information system's functionality and motivating the necessary organizational changes. However, achieving the alignment between business and IT is not an easy task. It requires a comprehensive overview of how the business works. A relatively new term that arouses the interest of academic community and practitioners is Enterprise Architecture incorporating two well-known concepts: the organization’s business architecture and its information system architecture. Both business architecture and information system architecture highlight aspects of ente...
Annales Universitatis Apulensis Series Oeconomica, 2009
More and more enterprises, especially the listed companies, have adopted new accounting norms and... more More and more enterprises, especially the listed companies, have adopted new accounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI), manifesting interest for publishing financial reports using a standard format able to considerably improve their communication, data collection in the receiving units, control and analysis of financial information. When switching to the new accounting rules specified in international or regional standards and norms, regulatory and control bodies recommend the XBRL format for financial reporting, with recognition of the regional jurisdiction. Our paper makes a review of the literature, presents the XBRL specific elements and proposes possible solutions for internal and external financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRL at national level in a potential XBRL Romania project.
Downloadable! The development of a common syntax for EDI (Electronic Data Interchange), XML (eXte... more Downloadable! The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the
Flexibility, openness, and cooperation are fundamental tendencies that positively mark the ensemb... more Flexibility, openness, and cooperation are fundamental tendencies that positively mark the ensemble of private and public sector organizations. For a sustainable development in a more and more complex globalized and competitive business environment, the e
Downloadable! The development of a common syntax for EDI (Electronic Data Interchange), XML (eXte... more Downloadable! The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the
More and more enterprises, especially the listed companies, have adopted new accounting norms and... more More and more enterprises, especially the listed companies, have adopted new accounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI), manifesting interest for publishing financial reports using a standard format able to considerably improve their communication, data collection in the receiving units, control and analysis of financial information. When switching to the new accounting rules specified in international or regional standards and norms, regulatory and control bodies recommend the XBRL format for financial reporting, with recognition of the regional jurisdiction. Our paper makes a review of the literature, presents the XBRL specific elements and proposes possible solutions for internal and external financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRL at national level in a potential XBRL Romania project.
Annals of the University of Oradea: Economic Science, 2009
The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup ... more The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the normaliza
The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup ... more The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the normaliza
Journal of Accounting and Management Information Systems, 2013
In the current economic context, the issue of IT&C competencies indissoluble to the accounting pr... more In the current economic context, the issue of IT&C competencies indissoluble to the accounting profession gets special meanings: accounting skills and those associated with the quality of professional accountant must be completed with the specific use of advanced technologies to address this profession. This paper proposes an analysis of key competencies concerning the use of information and communication technology by the professional accountant, by defining a multidimensional analysis framework following, from different perspectives considered to be essentials, the opportunity to include IT&C competencies into training and professional development programs for accountants and auditors. This framework captures IT&C competencies located at the intersection of three axes (Roles, Levels of experience and Information technologies) that will guide the definition of thematic areas and specific competences. Finally, we identified correlations between the IT&C competencies and some importa...
More and more enterprises, especially the listed companies, have adopted newaccounting norms and ... more More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to considerablyimprove their communication, data collection in the receiving units, control and analysis offinancial information. When switching to the new accounting rules specified in international orregional standards and norms, regulatory and control bodies recommend the XBRL format forfinancial reporting, with recognition of the regional jurisdiction. Our paper makes a review of theliterature, presents the XBRL specific elements and proposes possible solutions for internal andexternal financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRLat national level in a potential XBRL Romania project.
Nowadays, adopting an ERP system implies a major risk that the company must assume and to manage ... more Nowadays, adopting an ERP system implies a major risk that the company must assume and to manage it carefully. The alignment between business and IT in organizations is one of the most important factors that ensure ERP successful adoption by the enterprise and a defining element to guarantee business continuity after the system implementation. Strategic alignment must accompany the entire life cycle of an ERP system, determining the information system's functionality and motivating the necessary organizational changes. However, achieving the alignment between business and IT is not an easy task. It requires a comprehensive overview of how the business works. A relatively new term that arouses the interest of academic community and practitioners is Enterprise Architecture incorporating two well-known concepts: the organization’s business architecture and its information system architecture. Both business architecture and information system architecture highlight aspects of ente...
Annales Universitatis Apulensis Series Oeconomica, 2009
More and more enterprises, especially the listed companies, have adopted new accounting norms and... more More and more enterprises, especially the listed companies, have adopted new accounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI), manifesting interest for publishing financial reports using a standard format able to considerably improve their communication, data collection in the receiving units, control and analysis of financial information. When switching to the new accounting rules specified in international or regional standards and norms, regulatory and control bodies recommend the XBRL format for financial reporting, with recognition of the regional jurisdiction. Our paper makes a review of the literature, presents the XBRL specific elements and proposes possible solutions for internal and external financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRL at national level in a potential XBRL Romania project.
Downloadable! The development of a common syntax for EDI (Electronic Data Interchange), XML (eXte... more Downloadable! The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the
Flexibility, openness, and cooperation are fundamental tendencies that positively mark the ensemb... more Flexibility, openness, and cooperation are fundamental tendencies that positively mark the ensemble of private and public sector organizations. For a sustainable development in a more and more complex globalized and competitive business environment, the e
Downloadable! The development of a common syntax for EDI (Electronic Data Interchange), XML (eXte... more Downloadable! The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the
More and more enterprises, especially the listed companies, have adopted new accounting norms and... more More and more enterprises, especially the listed companies, have adopted new accounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI), manifesting interest for publishing financial reports using a standard format able to considerably improve their communication, data collection in the receiving units, control and analysis of financial information. When switching to the new accounting rules specified in international or regional standards and norms, regulatory and control bodies recommend the XBRL format for financial reporting, with recognition of the regional jurisdiction. Our paper makes a review of the literature, presents the XBRL specific elements and proposes possible solutions for internal and external financial reporting of an enterprise. Finally, it concludes on the benefits of adopting XBRL at national level in a potential XBRL Romania project.
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Papers by Catalin Tudor