THE IMPACT OF INFORMATION TECHNOLOGIES ON THE PERFORMANCE OF THE FINANCIAL-ACCOUNTING DEPARTMENT OF THE COMPANY
THE IMPACT OF INFORMATION TECHNOLOGIES ON THE PERFORMANCE OF THE FINANCIAL-ACCOUNTING DEPARTMENT OF THE COMPANY

Summary/Abstract: The characteristic of the modern organizations is the use in a bigger and bigger proportion of the information systems, based on computers and telecommunications. Among the implications of using the information technologies in the financial-accounting department we can suggest: the increase of the productivity of the employees, the improvement of the decision making process, the increase of the performances. The main target of this paper is to suggest a model for the assessment of the performance of the financial-accounting department. A model of assessment of the performance has to group financial and non-financial measures. The model suggested was built starting form the one conceived by Morin, Savoie and Beaudin in 1994 and improved, which relies on four dimensions: the economic efficiency, the human resources value, the legitimacy of the organization and the continuity of the organization

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