This paper presents a study made on sixty Romanian providers of accounting software programs. The goal of this research is the analysis of the Romanian offer of accounting software and also of the Romanian accounting software providers. The main subject of this study was a number of sixty Romanian accounting software companies considered to be representative for Romanian market and for the research purpose. In this research the integrated software programs – Enterprise Resource Planning (ERP) were not included. These constitute the subject of another different study.

To establish the necessary data for the analysis, firstly it was taken into consideration, the minimal criteria that an accounting software must carry out according to an order of Ministry of Finances, OMF No. 1850/14.12.2004 concerning the financial and accounting books and forms, published in MO no. 23 from 7.01.2005, paragraphs G-H, points 40-49. These criteria were synthesized in a Microsoft Excel form, which was structured as follows:

·         a data set about the accounting software company;

·     the accounting software portfolio of each company structured in following categories: autonomous functional modules, partially integrated software, and integrated software (that don’t fulfill all ERP characteristics);

·         a data set about each analyzed accounting software.
     

This form was sent to the identified accounting software companies to be filled in. Due to the very low rate of response, 10 percent - 6 responses from 60 demand, for the rest of the software, the data was personally collected and synthesized using the following modalities of information:

·         the accounting software companies’ official web sites or/and accounting software’s web sites;

·         the accounting software’s reference materials offered by the companies;

·         the software programs themselves, by installing the demo versions when the data couldn’t be determined otherwise.

Research results: a general image about the actual Romanian offer of accounting software programs and about development level of these programs.