Accounting Information Systems for Decision Making

Editors:

ISBN: 978-3-642-35760-2 (Print) 978-3-642-35761-9 (Online)

Table of contents (21 chapters)

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  1. Front Matter

    Pages i-xii

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    Pages 1-11

    Trends in Accounting Information Systems

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    Pages 13-45

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

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    Pages 47-62

    Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks

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    Pages 63-72

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

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    Pages 73-91

    Mandatory Compliance in Transparency of Public Administration

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    Pages 93-120

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

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    Pages 121-137

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

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    Pages 139-149

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

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    Pages 151-173

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

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    Pages 175-183

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

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    Pages 185-201

    Defining Accounting Information Systems Boundaries

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    Pages 203-219

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

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    Pages 221-231

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

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    Pages 233-247

    Interactive Data: Technology and Cost of Capital

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    Pages 249-277

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

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    Pages 279-287

    IS to Support Project Management: Implications for Managerial Accounting

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    Pages 289-297

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

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    Pages 299-314

    Analysing Flexibility and Integration Needs in Budgeting IS Technologies

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    Book Chapter

    Pages 315-323

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

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    Book Chapter

    Pages 325-336

    The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda

  22. Back Matter

    Pages 351-355

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