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

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Book cover Accounting Information Systems for Decision Making

Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 3))

Abstract

The aim of this chapter is to highlight the potential role of integration of Accounting Information System (AIS) and Knowledge Management Systems (KMS) for strategic control. The benefits of this integration can be expressed in terms of better support to knowledge conversions and enhanced access to knowledge embedded in tacit models by applying knowledge discovery techniques for model externalization. We propose a modified version of PROFSET model as a tool for realizing the integration: combining elements from AIS (to calculate product profitability) and KMS (to discover regularities in the purchase behaviour of customer), the PROFSET model can enhance the quality of support provided to decision makers and produce benefits that cannot be realized with any one system.

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Notes

  1. 1.

    A frequent itemset of size 1 is also named frequent item.

  2. 2.

    The PROFSET model assumes that the sum of all M(X) approximates the overall profitability of product assortment.

  3. 3.

    According to data, customers buy the maximal subset X {beer, peanuts} two times more frequently than the maximal subset Y {cheese, peanuts}, and consequently we can say that it is more likely that the real customer’s purchase intention has been {beer, peanuts} instead of {cheese, peanuts}.

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Author information

Authors and Affiliations

  1. Department of Economics and Law, University of Macerata, Macerata, Italy

    Roberto Del Gobbo

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  1. Roberto Del Gobbo
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Correspondence to Roberto Del Gobbo .

Editor information

Editors and Affiliations

  1. Parthenope University of Naples, Via Medina 40, Naples, 80133, Italy

    Daniela Mancini

  2. , School of Economics and Management, Tilburg University, Spoorlaan 293, Tilburg, 5038, Netherlands

    Eddy H. J. Vaassen

  3. Via Vivaldi 2, Genova, 16126, Italy

    Renata Paola Dameri

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Del Gobbo, R. (2013). Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control. In: Mancini, D., Vaassen, E., Dameri, R. (eds) Accounting Information Systems for Decision Making. Lecture Notes in Information Systems and Organisation, vol 3. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-35761-9_8

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