Accounting Information Systems for Decision Making

✍ Scribed by Daniela Mancini, Eddy H. J. Vaassen (auth.), Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri (eds.)

• Publisher: Springer-Verlag Berlin Heidelberg
• Year: 2013
• Tongue: English
• Leaves: 350
• Series: Lecture Notes in Information Systems and Organisation 3
• Edition: 1
• Category: Library

✦ Synopsis

​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.

✦ Table of Contents

Front Matter....Pages i-xii
Trends in Accounting Information Systems....Pages 1-11
Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy....Pages 13-45
Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks....Pages 47-62
Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities....Pages 63-72
Mandatory Compliance in Transparency of Public Administration....Pages 73-91
The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports?....Pages 93-120
The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company....Pages 121-137
Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control....Pages 139-149
Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems....Pages 151-173
Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems....Pages 175-183
Defining Accounting Information Systems Boundaries....Pages 185-201
Break-Up Analysis: A Method to Regain Trust in Business Transactions....Pages 203-219
Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs....Pages 221-231
Interactive Data: Technology and Cost of Capital....Pages 233-247
Integrated-Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects....Pages 249-277
IS to Support Project Management: Implications for Managerial Accounting....Pages 279-287
Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes....Pages 289-297
Analysing Flexibility and Integration Needs in Budgeting IS Technologies....Pages 299-314
Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems....Pages 315-323
The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda....Pages 325-336
The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: A Proposal for the Italian Universities....Pages 337-349
Back Matter....Pages 351-355

✦ Subjects

Accounting/Auditing; Business Information Systems; Computer System Implementation; Innovation/Technology Management; Information Systems Applications (incl. Internet)