This book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new information technologies (ERP, BI, web-based technology, data mining, XBRL, etc.) and new or renewed accounting models and tools (performance indicators, prevision and simulation models, accounting models for public administration, etc.) in order to enhance an organization’s capability to manage information and make valuable decisions. The search for these synergies takes place at all organizational levels:
- at a strategic level, in order to simulate and forecast behaviors and financial results
- at a management level, in order to innovate performance measurement and improve value creation
- at the operational level, in order to improve information qualityand the efficiency of the information process. This book is particularly useful for IS and CFO managers and scholars, as it is based on a selection of the best papers – original, double blind reviewed contributions – presented to the Annual Conference of the Italian Chapter of AIS under the category “Accounting Information Systems”.
Зміст
Looking for Synergies between Accounting and Information Technologies.- Towards Strategic Management Accounting: the Nespoli Group Case.- Interpreting the Correlation Between the Capacity of Generating Added Value and the Use of Business Information Systems Through the Example of SMEs.- Management Discussion & Analysis in the US financial companies: a data mining analysis.- The adequacy of Information Systems for supporting the Asset Quality Review Process in banks. Evidence from an Italian case study.- Kernel of a DSS for the Evaluation of the Founding Team of a University – based Spin Off.- Performance measurement of advertising actions: can web-metrics improve management control processes?.- Measurement and control challenges in the Human Capital Management for mentoring relationships system.- From theory to practice: first adoption of Integrated Reporting by the Italian Public Utilities.- Business Intelligence in Public Sector Organizations: A Case Study.- Management Control Systems for the water concessionaires governance: A multiple cases study in the Italian seaports.- The Pros and Cons of XBRL Adoption in Italy: A Field Study.- Benefits and Barriers of Social/Collaborative ERP Systems: A State of the Art and Research Age.- Implementing Accrual Accounting in Italian Universities: Critical Aspects of an Information System
.- Innovations in accounting information system in the public sector. Evidences from Italian public universities.- The Role of the CIOs on the IT management and firms’ performance: evidence in the Italian Context.
- Determinants of Information Technology Audit Quality.- E-disclosure key drivers: an empirical analysis.
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Про автора
Daniela Mancini is Professor of Accounting Information Systems at Parthenope University of Naples. She is Director of the Executive Master in Corporate Finance and Management Control at the University of Pisa, and Chief Financial Officer at Parthenope University of Naples. She has authored or co-authored various books and papers on accounting information systems, management control and business networks.
Renata Paola Dameri is Associate Professor in Business Administration and Information Systems at the University of Genoa. She is member of the SDA Bocconi School of Management – Information Systems Unit and visiting professor in IT Governance at the Université Paris Dauphine. She is author of several books and papers on Information Systems, Accounting and IT Governance. Elisa Bonollo is Assistant Professor in Business Administration at the University of Genoa. She has authored and co-authored books and papers on accounting information systems, social reporting and accounting history especially referred to public organizations.
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