Accounting Information Systems for Decision Making

1. Front Matter

   Pages i-xii

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2. Trends in Accounting Information Systems

   • Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri

   Pages 1-11

3. Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy

   • Fabio La Rosa, Carlo Caserio

   Pages 13-45

4. Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks

   • Stefano Azzali, Tatiana Mazza

   Pages 47-62

5. Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities

   • Luigi Lepore, Sabrina Pisano

   Pages 63-72

6. Mandatory Compliance in Transparency of Public Administration

   • Massimo De Angelis, Maria Guerra

   Pages 73-91

7. The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports?

   • Stefano Garzella, Raffaele Fiorentino

   Pages 93-120

8. The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company

   • Giuseppe Ianniello, Marco Mainardi, Fabrizio Rossi, Miklos Vasarhelyi

   Pages 121-137

9. Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control

   • Roberto Del Gobbo

   Pages 139-149

10. Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems

    • Jörg H. Mayer

    Pages 151-173

11. Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems

    • Roberto Candiotto, Silvia Gandini

    Pages 175-183

12. Defining Accounting Information Systems Boundaries

    • Iacopo Ennio Inghirami

    Pages 185-201

13. Break-Up Analysis: A Method to Regain Trust in Business Transactions

    • Bruno Maria Franceschetti, Claudia Koschtial, Carsten Felden

    Pages 203-219

14. Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs

    • Carlo Caserio, Luciano Marchi, Gabriele Pulcini

    Pages 221-231

15. Interactive Data: Technology and Cost of Capital

    • S. Sarah Zhang, Ryan Riordan, Christof Weinhardt

    Pages 233-247

16. Integrated-Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects

    • Katia Corsi, Daniele Rizzo, Sara Trucco

    Pages 249-277

17. IS to Support Project Management: Implications for Managerial Accounting

    • Giuseppina Iacoviello, Arianna Lazzini

    Pages 279-287

18. Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes

    • Daniela Rupo

    Pages 289-297

19. Analysing Flexibility and Integration Needs in Budgeting IS Technologies

    • Wipawee Uppatumwichian

    Pages 299-314

20. Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems

    • Assunta Di Vaio, Gabriella D’Amore

    Pages 315-323

​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.

• AIS audit
• AIS compliance
• Knowledge Management
• Management Information Systems
• XBRL

• Parthenope University of Naples, Naples, Italy

  Daniela Mancini

• , School of Economics and Management, Tilburg University, Tilburg, Netherlands

  Eddy H. J. Vaassen

• Genova, Italy

  Renata Paola Dameri

Daniela Mancini is Professor of Accounting Information Systems at Parthenope University of Naples and at the University of Pisa, where she is Director of the Executive Master on Finance and Management Control program. She has authored and co-authored various books and papers on AIS, management control and company networks. Eddy Vaassen is Professor of Accountancy (AIS) and Director of the the Post-Master in Accountancy program (PMA) at Tilburg University. He has written various papers and seven books in the fields of Management Control, Internal Control, Accounting Information Systems, IT Control, and Auditing. Dr. Renata Paola Dameri is researcher in Business Administration and assistant professor in Information Systems at the University of Genoa. She is member of the SDA Bocconi School of Management - Information Systems Unit - and visiting professor of IT Governance at the Université Paris Dauphine. She is Director of the Executive Master on Business Creation. She is author of several books and papers on Information Systems, Accounting and IT Governance.

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