Reshaping Accounting and Management Control Systems
New Opportunities from Business Information Systems
Published on 21. March 2017
VI, 347 pages
978-3-319-49538-5 (ISBN)
Description
This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
More details
Series
Edition
1st ed. 2017
Language
English
Place of publication
Cham
Switzerland
Publishing group
Springer International Publishing
Target group
Professional and scholarly
Product notice
Reflowable
Illustrations
VI, 347 p. 55 illus., 35 illus. in color.
File size
6,31 MB
ISBN-13
978-3-319-49538-5 (9783319495385)
DOI
10.1007/978-3-319-49538-5
Schweitzer Classification
Other editions
Additional editions
Katia Corsi | Nicola Giuseppe Castellano | Rita Lamboglia
Reshaping Accounting and Management Control Systems
New Opportunities from Business Information Systems
Book
03/2017
Springer
€160.49
Shipment within 10-15 days
Persons
Katia Corsi is Associate Professor of Management Control Systems at Sassari University. She has authored or co-authored various books and papers on management in control systems in different contexts (from multinational companies to small enterprises), accounting information systems and accounting topics regarding disclosure and international standards.
Nicola Castellano is Associate Professor of Management at the University of Macerata. He received his Ph.D. in Management at the University of Pisa focusing on the implications of Enterprise Resource Planning on management control systems, in terms of information capacity. His research interests concern: international accounting, performance measurement systems, innovation and performance, waste management, and management information systems.
Rita Lamboglia is Assistant Professor of Corporate Governance and Cost Accounting at Parthenope University of Naples. She received her Ph.D. from the same University and has beenvisiting fellow at "Université Catholique de Louvain" (UCL). Her research interests are in information systems, internal control systems and IT audit.
Daniela Mancini is Professor of Accounting Information Systems at Parthenope University of Naples. She is the Director of the Executive Master on Finance and Management Control at the University of Pisa. She has authored or co-authored various books and papers on accounting information systems, management control and company networks.Content
- Intro
- Contents
- Trends of Digital Innovation Applied to Accounting Information and Management Control Systems
- 1 Introduction
- 2 Data Management
- 3 Information Systems Architecture
- 4 Internal Reporting
- 5 External Reporting
- References
- Data Quality and Data Management in Banking Industry. Empirical Evidence from Small Italian Banks
- 1 Introduction
- 2 Literature Review
- 3 Dikar Model and Credit Risk Control
- 3.1 Data and Information in Credit Risk Management
- 4 Methodology
- 5 The Impact of Credit Monitoring on Financial Reporting: Evidences
- References
- How to Integrate Languages on Safety: A Participatory Information System to Improve Risk Management
- 1 Introduction
- 2 Different Languages in Risk Analysis and Assessment
- 3 Method
- 3.1 Context
- 3.2 Procedure
- 3.3 Descriptive and Participatory Analysis of Work Activity
- 3.4 Risk Classification Based on a Multifactor Risk Model
- 3.5 Definition of the Risk Information Unit
- 3.6 Qualitative Risk Assessment Based on an Activity/Risk Matrix
- 4 Conclusions
- References
- Cloud Computing Adoption in Italian SMEs: A Focus on Decision-making and Post-implementation Processes
- 1 Introduction
- 2 The Extant Literature on Cloud Computing Decision-making and Implementation Processes
- 3 Research Design
- 4 The Multiple Case Study
- 4.1 Alfa Home
- 4.2 Beta Insurance
- 4.3 Omega Tech
- 5 Discussion
- 6 Conclusions
- References
- Legislation-Aware Cloud Computing: An Overview
- 1 Introduction
- 2 Legislation Awareness and Data Privacy
- 3 An Overview of Existing Initiatives and Frameworks
- 4 A Semantic-Based Approach
- 5 Conclusion
- References
- The Impact of Cloud Infrastructure on Business Value: A Qualitative Analysis
- 1 Introduction
- 2 Research Project Description
- 2.1 Analyzed Companies
- 2.2 Projects´ Analysis
- 3 Results of the Analysis
- 3.1 Strategic Goals and Resources Assessment
- 3.2 Provider Selection
- 3.3 Impact on IT Costs
- 4 Consideration About the Value of Cloud and Conclusions
- References
- Security SLAs for Cloud Services: Hadoop Case Study
- 1 Introduction
- 2 Problem Definition
- 3 Related Work
- 4 Security SLAs and Security Controls
- 5 Security Risk Assessment
- 6 Security Control Assessment
- 7 Conclusions
- References
- Exploring Sentiment on Financial Market Through Social Media Stream Analysis
- 1 Introduction
- 2 TrendMiner Architecture and Components
- 3 Processing of Information in the Financial Domain
- 3.1 Data Collection
- 3.2 Computation of Polarity, Annotation and Sentiment
- 4 User Interface and Examples of Market Investigations
- 4.1 Social-Economy
- 4.2 Initial Public Offering (IPO)
- 4.3 New Product Announcement
- 5 Conclusions and Future Developments
- References
- The Integration of Management Control Systems Through Digital Platforms: A Case Study
- 1 Introduction
- 2 Literature Review
- 3 Methodology and Research Design
- 4 Case Study Description
- 5 Discussion and Conclusion
- References
- AIS and Reporting in the Port Community Systems: An Italian Case Study in the Landlord Port Model
- 1 Introduction
- 2 Port Community System (PCS)
- 3 The Adoption and Evolution of PCSs in Seaports
- 4 The Role of AIS in the PCSs
- 5 Methodology
- 5.1 Case Study Description
- 6 Concluding Remarks
- References
- Building Effective SMA Systems Taking Advantage of Information Technology
- 1 Introduction
- 2 Mutual Relations Between Accounting Information Systems and Strategic Management Accounting
- 2.1 Accounting Information Systems and Strategic Management Accounting: Some Definitions
- 2.2 Strategic Management Accounting: An Empirical Perspective
- 2.3 Strategic Management Accounting and Information Technology
- 3 Methodology
- 4 Strategic Management Accounting in Action: The Nespoli Group Case
- 4.1 Presentation of the Nespoli Group
- 4.2 The Implementation of Nespoli Group´s SMA System: Architectural and Theoretical Aspects
- 4.3 The Implementation of Nespoli Group´s SMA System: The Service Level Agreement Pilot Project
- 5 Evaluation of the Nespoli Group´s SMA System and Conclusions
- References
- Accounting Information System and Organizational Change: An Analysis in ``First Mover´´ Public Universities
- 1 Introduction
- 2 Accrual Accounting in the Public Sector and Organizational Change: A Literature Review
- 3 The New Accounting Information System of Italian Public Universities
- 4 The Accounting Management of Research Projects
- 5 The Comparative Case Study of the Universities of Genoa and Pisa
- 6 Discussion
- 7 Conclusions
- References
- A Performance Management System to Improve Student Success in Italian Public Universities: Conditions and Critical Factors of ...
- 1 Introduction and Objectives
- 2 Performance Management Systems in the Public Sector and in Public Universities
- 3 Introducing Performance Budgeting in Italian Public Universities: Lights and Shadows
- 4 A Performance Management System to Improve Didactic Performance of a Bachelor Degree Course
- 4.1 Phase A: The Precollege Phase and Entrance to Academic Year ``t´´
- 4.2 Phase B: The Educational Path (Duration of the Degree Course)
- 4.2.1 Phase B.1: The First Year of the Degree Course
- 4.2.2 Phase B.2: The Second and Third Year of the Degree Course
- 4.2.3 Phase B.3: The Second Term of the Third Year of the Degree Course
- 4.3 Phase C: Post-degree Phase and Entrance into the Job World
- 5 Conclusion
- References
- Intelligent Systems in Health Care: A Socio-Technical View
- 1 Introduction
- 2 Considering Intelligent Systems
- 3 Impacted Parties
- 4 Consequences of Intelligent Agents´ Implementation in Health-care Organisations
- 5 Ethical Aspects
- 6 Conclusion
- References
- Data-Mining Tools for Business Model Design: The Impact of Organizational Heterogeneity
- 1 Introduction
- 2 Knowledge Generation and Business Modeling
- 3 Structured Neural Networks and Business Modeling
- 4 Mining Through Customers´ Perceptions
- 5 Discussion of Results and Managerial Implications
- 6 Conclusions
- References
- Accounting Information System and Transparency: A Theoretical Framework
- 1 Introduction
- 2 Literature Review
- 2.1 Concepts of Transparency in the Public Sector
- 2.2 Accounting Information System and Transparency
- 3 Developing a Research Model to Analyse the Relation Between AIS Integration and Transparency
- 4 Conclusions and Future Research
- References
- Factors Influencing Mandatory and Voluntary e-Disclosure Diffusion by Municipalities
- 1 Introduction
- 2 Literature Review
- 3 Research Model and Hypotheses
- 4 Methodology
- 4.1 The Research Context: The Italian Municipalities
- 4.2 Measurement
- 4.3 Data Analysis
- 5 Discussion of Results
- References
- Accountability and Performance of Italian Local Government Authorities: How Does e-Disclosure Affect Performance?
- 1 Introduction
- 2 Accountability and Performance of Local Government Authorities
- 3 Method
- 3.1 Sample
- 3.2 Measurement
- 3.3 Control Variables
- 3.4 Descriptive Statistics
- 4 Regression Analysis
- 5 Discussion and Conclusions
- References
- Italian Web-Based Disclosure: A New Index to Measure the Information Released on Human Capital
- 1 Introduction
- 2 Literature Review
- 3 Sample and Research Method
- 3.1 Sample Selection and Data Source
- 3.2 Research Method
- 4 Results and Discussion
- 5 Conclusions
- References
- Intellectual Capital Management and Information Risk
- 1 Introduction
- 2 Literature Analysis
- 2.1 Information Risk and Asset Pricing
- 2.2 Intellectual Capital
- 2.3 Information Risk and IC Management
- 3 Hypothesis Development
- 4 Sample Selection and Data Collection
- 5 Statistical Model
- 6 Empirical Findings
- 7 Conclusions
- References
- XBRL Adoption in Public Organizations: Criticalities and Perspectives
- 1 Introduction
- 2 XBRL for Public Organizations: A Brief Overview and a Bit of Literature
- 3 Accounting Information System in Italian Public Organizations
- 4 XBRL Taxonomy for Public Organizations
- 4.1 SIOPE: Sistema Informativo sulle Operazioni degli Enti Pubblici (Information System on Public Organizations´ Operations)
- 4.2 ESA (European System of National and Regional Accounts), COFOG (Classification of the Functions of Government) and New Cla...
- 4.3 The Integrated Chart of Accounts
- 5 Conclusions
- References
- Implementation of Mandatory IFRS Financial Disclosures in a Voluntary Format: Evidence from the Italian XBRL Project
- 1 Introduction
- 2 Literature Review
- 3 The IFRS Taxonomy Pilot Project
- 4 The Participants
- 5 The Methodology
- 6 The Translation
- 7 The Mapping Process
- 8 XBRL Schemes Relating to the Balance Sheet and Income Statement
- 9 The Outcome of the Pilot Project
- 10 Looking Ahead
- References
