In the future knowledge-based society, knowledge will be the regular working material, which will be easily handled in any organization. Organizations' accounting will be one of the tools to handle knowledge as the raw material of the future accounting. This stage of accounting will be reached following a standardization of the accounting procedures, practices and methods, processing of the company data, utilizing the communication technologies, the artificial intelligence, as well as of the potential technologies that wait to be discovered. This study discusses concepts like: knowledge, new economy, data-based accounting (d-accounting), information-oriented accounting (i-accounting), accounting in collaborative environments (e-accounting) and accounting in the knowledge society. The road to knowledge-based accounting (k-accounting) will involve automation, digitization, virtuality, multimedia, mobility and interoperability.
Along
its evolution, the human society has gone through various
stages of development. It is well known that the last 200
years witnessed the most numerous and the most spectacular
technological leaps (Tofler, 1973) and that after 1947,
the year of the realization of the first electronic computing
device—ENIAC, the human society has entered the information
era. Therefore, in half a century people managed to focus
on information through the information and communication
technologies.
Broadly,
information society can be defined as a society that values
information. In modern sense, information-based society
refers to the large scale use of computers and easy access
to information, thanks to the Information Highway or the
Internet. Thus, information and communication technologies
are used both at individual and organizational level, with
an increased flexibility (Ghilic et al., 2002), which
lead to an intensive use of a very large volume of information
with direct impact on all human activities. |
