[1] Huber, G., “A Theory of the Effects of Advanced Information Technologies on Organizational Design, Intelligence, and Decision Making,” Academy of Management Review, 15(1), pp. 47-71, 1990.
[2] Reix, R., “Système d’information et management des organisations,” (Information systems and companies management), 4eme édition, Vuibert, Paris, 2002.
[3] Catoiu, I., Orzan, M., Macovei, O.I., and Iconaru, C., “Modelling users’ trust in online social networks,” Amfiteatru Economic, vol. 16, nr. 35, pag. 289-302, 2014.
[4] Velcu, O., “A model of organizational and implantation factors that enable the benefits of ERP systems,” European Accounting Association Conference, 2008.
[5] Bollecker, M., “Contrôleur de gestion: une profession à dimension relationnelle?” (Management controller: a profession with relationships dimension?), Actes du XXIème congrès de l'AFC, Angers, 2000.
[6] Granlund, M. and Malmi, T., “Moderate impact of ERPS on management accounting: a lag or permanent outcome?”, Management Accounting Research, 13, 291-321, 2002.
[7] Verdaasdonk, P. and Wouters, M., “Defining an information structure to analyse resource spending changes of Operations,” Management Decisions, Production Planning & Control, 10 (2), pag. 162 – 174, 1999.
[8] Dechow, S. and Mouritsen, J., “Enterprise resource planning systems, management control and the quest for integration,” Accounting, Organizations & Society, 691-733, 2005.
[9] Debreceneay, R. and Gray, G.L., “The production and use of semantically rich accounting reports on the Internet: XML and XBRL,” International Accounting Information Systems 2, pp. 47-74, 2001.
[10] Russell, K A., Siegel. G. H. and Kulesza, C.S., “Counting More, Counting Less,” Strategic Finance, September 1999, pp. 39-44, 1999.
[11] Verstegen, B.H.J., De Loo, I., Mol, P., Slagter, K., and Geerkens, H., “An empirical classification of management accountants by activities,” Working Paper, 1 – 35, 2005.
[12] Albu, C., “Reflecţii asupra profilului posturilor de conducere în domeniul financiar-contabil: o abordare bazată pe competenţe” (Reflections on the profile of management jobs in the financialaccounting department: an approach based on competences), Congresul al XVI-lea al profesiei contabile din România, CECCAR, 2006.
[13] Banker, R.D., Chang, H. and Kao, Y., “Impact of Information Technology on Public Accounting Firm Productivity,” Journal of Information Systems, vol. 16, no. 2, pp. 209-222, 2002.
[14] Tugui, I. and Tugui, A., “Consideraţii cu privire la auditarea conturilor anuale în medii informatizate,” (Reflections regarding the auditing of the annual accounts using the IT) Congresul al XIV-lea al profesiei contabile din România, CECCAR, 2002.
[15] Stanciu, V. and Mangiuc, D., “AudiSmart – Software tool for audit missions,” Accounting and Management Information Systems, Supplement/2006, pp.599-603, 2006.
[16] Shang, S. and Seddon, P., “A Comprehensive Framework for Assessing and Managing the Benefits of Enterprise Systems: The Business Manager’s Perspective,” in Second-Wave Enterprise Resource Management Systems. Implementation and Effectiveness, edited by Shanks, G., Seddon, P., Willcocks, L., Cambridge University Press, 2003.
[17] Soja, P., The impact of ERP implementation on the enterprise – An empirical study, In W. Abramowicz (Ed.), Proceedings of 8th International Conference on Business Information Systems, pp. 389 – 402, Poznañ, Poland, 2005.
[18] Gefen, D. and Ragowsky, A., “A multi-level approach to measuring the benefits of the ERP system in manufacturing firms,” Information Systems Management, Winter 2005, 22, 1, 2005.
[19] Boulianne, E., “The Weighting Effect of Balanced Scorecard Dimensions on Performance Evaluation,” 30th Annual Congress European Accounting Association, 25-27 April 2007, pp.219, 2007.
[20] Duh, R.R., Chow, C.W. and Hueiling, C., “Strategy, IT applications for planning and control, and firm performance: The impact of impediments to IT implementation,” Information & Management, Vol. 43, pp.939- 949, 2006.
[21] Hoque, Z. and James, W., “Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance,” Journal of Management Accounting Research, Vol. 12, pp.1-17, 2000.
[22] Ittner, C.D. and Larcker, D.F., “Innovations in Performance Measurement: Trends and research Implications,” Journal of Management Accounting Research, Vol. 10, pp.205-238, 1998.
[23] Deloitte Consulting, ERP’s Second Wave, New York, Deloitte Consulting, 1998.
[24] Dumitru, V.F., “Difficulties in the implementation of an ERP system: evidence from a transition economy,” Conference Proceedings IFRS: Global Rules and Local Use, Prague, 2014a.
[25] Soja, P. and Paliwoda-Pękosz, “Impediments to enterprise system implementation over the system lifecycle: contrasting transition and developed economies,” The Electronic Journal of Information Systems in Developing Countries, vol. 57, no. 1: 1-13, 2009.
[26] Soja, P., “Difficulties in enterprise system implementation in emerging economies: insights from an exploratory study in Poland,” Information Technology for Development, vol. 14, no. 1: 31-51, 2008.
[27] Themistocleous, M., Soja, P., and da Cunha, P.R., “The same, but different: enterprise systems adoption lifecycles in transition economies,” Information Systems Management, vol. 28: 223-239, 2011.
[28] Grossman, T. and Walsh, J., “Avoiding the pitfalls of ERP system implementation,” Information Systems Management, vol. 21, no. 2: 38- 42, 2004.
[29] O’Leary, D.E., “Enterprise Resource Planning (ERP) Systems: An Empirical Analysis of Benefits,” Journal of Emerging Technologies in Accounting, vol. 1, pp. 63-72, 2004.
[30] Kim, Y., Lee, Z. and Gosain, S., “Impediments to successful ERP implementation process,” Business Process Management Journal, vol. 11, no. 2: 158-170, 2005.
[31] Kremers, M. and van Dissel, H., “ERP system migrations,” Communications of the ACM, vol. 43, no. 4: 53-56, 2000.
[32] Dumitru, V.F., “Enterprise Systems Benefits For Distribution Companies,” SEA – Practical Application of Science, (4), 537-544, 2014b.