CHARACTERISTICS OF OPEN-SOURCE PRODUCTS USED IN THE ACCOUNTING OF SMEs

CRISTESCU Marian Pompiliu, Lucian Blaga University of Sibiu

KUMRU Uyar , Nuh Naci Yazgan University, Kayseri, Turkey

Abstract:
The current paper intends to develop this topic and to present a computer model consisting only of open source products aimed to the computerization of accounting in micro, small and medium enterprises. This work is highlighted by the fact that open-source products can be the ideal solution for SMEs, in providing accounting services at costs close to zero. In addition, it outlines how these products can be used to provide the accounts under normal conditions, in such a way that they will bring at least the same results as manual accounting, or one that involves the use of licensed accounting software products.

Keywords: open-source software, small and medium enterprises, accounting, costs

JEL Classification: O31, O32

Volume: 68, Issue: 4

Pages: 106 - 115

Publication date: December, 2016

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/68408cristescu&kumru.pdf

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