Reshaping Accounting and Management Control Systems: New Opportunities from Business Information Systems

✍ Scribed by Katia Corsi, Nicola Giuseppe Castellano, Rita Lamboglia, Daniela Mancini (eds.)

• Publisher: Springer International Publishing
• Year: 2017
• Tongue: English
• Leaves: 342
• Series: Lecture Notes in Information Systems and Organisation 20
• Edition: 1
• Category: Library

✦ Synopsis

This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).

✦ Table of Contents

Front Matter....Pages i-vi
Trends of Digital Innovation Applied to Accounting Information and Management Control Systems....Pages 1-19
Data Quality and Data Management in Banking Industry. Empirical Evidence from Small Italian Banks....Pages 21-40
How to Integrate Languages on Safety: A Participatory Information System to Improve Risk Management....Pages 41-52
Cloud Computing Adoption in Italian SMEs: A Focus on Decision-making and Post-implementation Processes....Pages 53-76
Legislation-Aware Cloud Computing: An Overview....Pages 77-87
The Impact of Cloud Infrastructure on Business Value: A Qualitative Analysis....Pages 89-101
Security SLAs for Cloud Services: Hadoop Case Study....Pages 103-114
Exploring Sentiment on Financial Market Through Social Media Stream Analysis....Pages 115-129
The Integration of Management Control Systems Through Digital Platforms: A Case Study....Pages 131-151
AIS and Reporting in the Port Community Systems: An Italian Case Study in the Landlord Port Model....Pages 153-165
Building Effective SMA Systems Taking Advantage of Information Technology....Pages 167-181
Accounting Information System and Organizational Change: An Analysis in “First Mover” Public Universities....Pages 183-201
A Performance Management System to Improve Student Success in Italian Public Universities: Conditions and Critical Factors of an IT System....Pages 203-219
Intelligent Systems in Health Care: A Socio-Technical View....Pages 221-236
Data-Mining Tools for Business Model Design: The Impact of Organizational Heterogeneity....Pages 237-248
Accounting Information System and Transparency: A Theoretical Framework....Pages 249-261
Factors Influencing Mandatory and Voluntary e-Disclosure Diffusion by Municipalities....Pages 263-276
Accountability and Performance of Italian Local Government Authorities: How Does e-Disclosure Affect Performance?....Pages 277-288
Italian Web-Based Disclosure: A New Index to Measure the Information Released on Human Capital....Pages 289-301
Intellectual Capital Management and Information Risk....Pages 303-315
XBRL Adoption in Public Organizations: Criticalities and Perspectives....Pages 317-330
Implementation of Mandatory IFRS Financial Disclosures in a Voluntary Format: Evidence from the Italian XBRL Project....Pages 331-347

✦ Subjects

Business Information Systems;Information Systems and Communication Service;Accounting/Auditing;Public Administration;Innovation/Technology Management;Industrial Organization