Concept of e-Accounting and ICT
As a result of the developments in the field of technology, the evolution of the e-accounting concept was also noticed. Initially dedicated to computerized accounting, the concept of e-accounting has expanded to fulfill accounting functions by applying online, mobile and internet technologies. Different terms such as computerized accounting system or accounting information system are used in the description of the concept of e-accounting (Amidu et al., 2011). Thus, according to specialists, the concept of e-accounting is interpreted as: (1) books and documents used in accounting, bookkeeping, their preparation, supervision and transmission in electronic environment to relevant institutions but also supervision (Ak & Sönmez, 2007); (2) an accounting system that relies on computer technology for capturing and processing financial data in organizations (Amidu et al., 2011); (3) like any accounting system that relies on information and communication technology (ITC) to perform its information system functions (Relhan, 2013); (4) an accounting system that facilitates the management of the organization's activities in a more efficient, accessible and flexible way via the Internet (Guney, 2014).
It can be seen that the scope of electronic accounting has expanded due to technological progress and therefore the use of new technologies has contributed to expanding the content area of the concept of e-accounting. By switching from offline to online and synchronizing with IoT, specialists talk about the e-accounting system through the two notions: accounting information system and computerized accounting system.
Viewed through the prism of the accounting information system, the e-accounting system is defined as: (1) a tool incorporated in the field of information technology systems designed to help control the management of companies related to the economic and financial field (Grande et al., 2011); (2) a system that collects, stores and processes financial and accounting data useful for internal management decisions. This also includes the processing of non-financial data relating to financial transactions (Belfo & Trigo, 2013); (3) a set of tools, measures and processes that depend on information in decision making (Kloviene & Gimzauskien, 2015).
Compared to the computerized accounting system, the e-accounting system is considered by specialists as: (1) a system that manages financial and non-financial transactions, and which directly affects the processing of financial transactions (Muhrtala & Ogundeji, 2013); (2) system that is significantly activated by computer technology designed in accordance with techniques relevant to achieving the objectives of qualitative business decision making (Tijani & Mohammed, 2013); (3) the use of the computer as an accounting tool and the fulfillment of accounting tasks (Appiah et al., 2014).
In our opinion, e-accounting is that accounting system based on ITC tools and application devices that consists of collecting, recording, analyzing, processing, interpreting, communicating accounting transactions and information on events in accounting that allow stakeholders to take appropriate and effective decisions in the shortest possible time.