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AIS and MCS for Port Community Systems: An Empirical Analysis from Italy

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Organizing for the Digital World

Abstract

This study investigates the role of Accounting Information Systems (AIS) and Management Control Systems (MCS) in the information management within seaports when an information technology platform has been adopted, such as the Port Community Systems (PCSs). We conducted a literature review on PCSs and on how AIS and MCS could contribute to the platform in order to support the decision-making processes of port players, like forwarder and shipping agents. Starting from previous studies focused on Italian seaports, by using the case study methodology, we collected data through semi-structured interviews to managers of the selected seaport. Indeed, we have outlined the usefulness in adopting AIS and MCS for PCSs in the forwarder and shipping agents perspective.

Large parts of this chapter are freely taken from previous study by Di Vaio A., Varriale L. (2017), “AIS and reporting in the port community systems: An Italian case study in the landlord port model” in Corsi, K., Castellano, N.G., Lamboglia, R., Mancini, D. (Eds.) Reshaping Accounting and Management Control Systems New Opportunities from Business Information Systems, Springer series: Lecture Notes in Information Systems and Organisation (LNISO), 20, pp. 153–165.

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Acknowledgements

The authors are grateful for the contributions of the managers interviewed. The authors would like to thank Mrs. Michela Maresca for supporting their study through some interviews conducted during her bachelor thesis. Any errors are entirely attributed to the authors. The research has been published thanks to the financial support received by Parthenope University, Naples, entitled “Bando di sostegno alla ricerca individuale per il triennio 2015–2017”, Annualità 2015 and 2016.

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Correspondence to Assunta Di Vaio .

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Di Vaio, A., Varriale, L., Alvino, F. (2019). AIS and MCS for Port Community Systems: An Empirical Analysis from Italy. In: Cabitza, F., Batini, C., Magni, M. (eds) Organizing for the Digital World. Lecture Notes in Information Systems and Organisation, vol 28. Springer, Cham. https://doi.org/10.1007/978-3-319-90503-7_8

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