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Accounting Information System and Transparency: A Theoretical Framework

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Reshaping Accounting and Management Control Systems

Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 20))

Abstract

This article contributes to the growing literature on transparency by developing a theoretical framework to analyse the relation between the AIS integration level and the transparency level in the Italian public sector. Based on the literature review regarding transparency and IIS, a research model is proposed. The AIS integration level is measured through three dimensions: part integration, full system integration and full information integration. The transparency level is assessed by the following dimensions: formal transparency, quality transparency and full transparency. The framework shows how different AIS integration levels match with various transparency characteristics. Higher levels of AIS integration enable an increase in the characteristics of transparency and guarantee its effectiveness and interactivity. In contrast, lower levels of AIS integration determine a sufficient and minimum degree of transparency that is evaluated only through the existence or the nonexistence of the information on the public organisation website.

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Author information

Authors and Affiliations

  1. Parthenope University of Naples, Naples, Italy

    Daniela Mancini & Rita Lamboglia

Authors
  1. Daniela Mancini
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  2. Rita Lamboglia
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Corresponding author

Correspondence to Daniela Mancini .

Editor information

Editors and Affiliations

  1. Sassari University , Sassari, Italy

    Katia Corsi

  2. Macerata University , Macerata, Italy

    Nicola Giuseppe Castellano

  3. Parthenope University of Naples , Naples, Italy

    Rita Lamboglia

  4. Parthenope University of Naples , Naples, Italy

    Daniela Mancini

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Mancini, D., Lamboglia, R. (2017). Accounting Information System and Transparency: A Theoretical Framework. In: Corsi, K., Castellano, N., Lamboglia, R., Mancini, D. (eds) Reshaping Accounting and Management Control Systems. Lecture Notes in Information Systems and Organisation, vol 20. Springer, Cham. https://doi.org/10.1007/978-3-319-49538-5_16

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