Proceedings

Table 2. The relation between the level of knowledge of the user related to the web
services and the way the accounting system is organized
Level of knowledge of the user
related to the web-based services
No. Characteristics
1 User are involved in the
registration of accounting
information and use the
internetul and browser
for some registrations
2 Users understand accounting
information produced by a
qualified accountant and use
the internetul
or other display devices for
running the business
3 Users understand accounting
information produced by a
qualified accountant or IT and
use the internetul
or other display devices for
communicating some
accounting
4 Users understand accounting
information produced by a
qualified accountant outside the
organization din afara
organizatiei and use the
internetul
or other display devices for
running the business
The organization of accounting activities
There is an organized accounting
system and accounting software is
being used
There is an organized accounting
system but no accounting software is
being used
~ 717 ~
There is no organized accounting
system or accounting software
There is an organized accounting
system but no accounting software is
being used but outside the organization
There is no organized accounting
system or accounting software
Total
16 0 0 4 0 20
4 7 3 0 0 14
2 1 2 1 0 6
0 0 5 1 6
5 The questioned do not have
knowledge about the
accounting informational
system and the internet.
0 0 0 0 2 2
Total 22 8 10 6 2 48
We noticed that 58.33% of the respondents use accounting software to do and control
business (22 +6) / 48] * 100. This number is close to those who use web-based
services in accounting (54.17%). We consider that there is a vrey close relation
between the use of software for accounting and the use of web-based services. Finally,
we believe that those who use accounting software will migrate to web-based
accounting. Therefore, the increase of the number of accounting software users will
lead eventually to the increase of the number of those who use web-based accounting
services.