HYPERION ECONOMIC JOURNAL

Hyperion University of Bucharest
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HYPERION ECONOMIC JOURNAL

January 2023
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Accounting Approach Through the Integrated Information System of Romanian Education (SIIIR)

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Authors:
  • Isabela Stancu (Lita), Ph.D Student, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania;
  • Anda Ileana Necula, Ph.D Student, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania.
Pages:  25 : 32
Abstract:

Pre-university educațion has undergone rapid and profound changes through the continuous improvement of management, accounting and educational performance in pre-university education institutions. Educational institutions have been forced to adapt and acquire appropriate solutions to meet thechallenges. In this situations, the choice and implementation of solutions certainly provides access to clearer and more concrete services, increasing the value of data and standardizing technological resources with institutional missions. The availability of a set of information, a database and primary tools of nonintegrated analysis and control led to the need for a system such as SIIIR – Integrated System of Romanian Education. By using this system it offers complete activities of management services but also of accouting within the pre-university education system from an operational, technical, administrative and essential point of view. From an accounting point of view, this system satisfies both the needs of users at the central level and the needs identified locally (the level of educational institutions). In this article we aim to test the advantages and disadvantages of the new information system as well as the impact of information technology on accounting systems identified in the sample of 15 educational institutions in Dâmbovița County, using a questionnaire with 15 questions addressed to both educational managers and other users of the SIIIR. The conclusions showed the strenghs and strenghts of this system but also an extremely high level of resistance to change.

JEL classification:  M41, H61, M35

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