| Vorliegende Sprache |
eng |
| Hinweise auf parallele Ausgaben |
37723477X Druckausg.: ‡Accounting information systems for decision making |
| ISBN |
978-3-642-35760-2 |
| Name |
Mancini, Daniela |
| Vaassen, Eddy H. J. |
| ANZEIGE DER KETTE |
Vaassen, Eddy H. J. |
| Name |
Dameri, Renata Paola |
| T I T E L |
Accounting Information Systems for Decision Making |
| Weitere Titel |
Trends in Accounting Information Systems |
| Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy |
| Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks |
| Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities |
| Mandatory Compliance in Transparency of Public Administration |
| The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports? |
| The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company |
| Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control |
| Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems |
| Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems |
| Defining Accounting Information Systems Boundaries |
| Break-Up Analysis: A Method to Regain Trust in Business Transactions |
| Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs |
| Interactive Data: Technology and Cost of Capital |
| Integrated-Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects |
| IS to Support Project Management: Implications for Managerial Accounting |
| Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes |
| Analysing Flexibility and Integration Needs in Budgeting IS Technologies |
| Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems |
| The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda |
| The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: A Proposal for the Italian Universities |
| Verlagsort |
Berlin ; Heidelberg |
| Verlag |
Springer |
| Erscheinungsjahr |
2013 |
| 2013 |
| Umfang |
Online-Ressource (XII, 355 p. 39 illus, digital) |
| Reihe |
Lecture Notes in Information Systems and Organisation ; 3 |
| Notiz / Fußnoten |
Description based upon print version of record |
| Weiterer Inhalt |
Foreword; Contents; Editorial Board; 1 Trends in Accountingaccounting Informationinformation Systems; 1…Introduction; 2…The Strategic Role of the AccountingAccounting InformationInformation System: A Two-Way Relationship; 3…The Quality of Financial Data: Excellence in AccountingAccounting InformationInformation System Auditing and Control; 4…Accounting InformationInformation Systems and ManagementManagement Control; 5…Accounting InformationInformation Systems and Business AlignmentBusiness Alignment: An Evergreen in InformationInformation Systems Research; References. 2 Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in ItalyAbstract; 1…Introduction; 2…Background: Should Independent Auditorindependent auditors be Interested in an XBRLXBRL Assurance?; 3…Research Question and Proposal for a Framework to Study Auditors' Involvement with XBRLXBRL; 3.1 The Regulatory Perspective; 3.2 The Economic Perspective; 3.3 The Technical/Procedural Perspective; 3.4 The Cultural Perspective; 4…Testing a Framework for Auditors' Interest in XBRLXBRL: A Multiple Case Approach; 4.1 Methodology; 4.2 Findings; 5…Conclusions; References. 3 Internal Control Over Financial Reporting Quality and Information Technology Control FrameworksAbstract; 1…Introduction; 2…Background and Literature Review; 2.1 Audit and ICFR Quality; 2.2 ITC Frameworks; 3…Research Hypothesis and Model; 3.1 Hypothesis; 3.2 Model; 4…Method; 4.1 Study Design; 4.2 Sample; 4.3 Robustness; 5…Descriptive Statistics; 6…Regression Results; 7…Conclusion; References; 4 Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities; Abstract; 1…Introduction; 2…Literature Review; 3…Hypotheses and Research Design; 4…Results. 5…Discussion and ConclusionsReferences; 5 Mandatory Compliance in Transparency of Public Administration; Abstract; 1…Introduction; 2…Italian Law Analysis; 3…Literature Review; 4…Framework for Analysis of Compliance and Methodology; 5…Analysis of Data; 5.1 Subset A Analysis Results: Compliance with the Decree 150/2009decree 150/2009; 5.2 Subset B Analysis Results: Compliance with the Resolution 105/2010; 6…Conclusions and Further Research; References; 6 The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports?; Abstract; 1…Introduction. 2…Environmental Strategy and Reporting Practices: Theoretical and Empirical Contributions3…Environmental Issues into the Strategy Process: the Relevant Items of an Environmental Strategy Reporting Model; 4…A Content Analysis of Environmental Strategy Reporting Model; 5…Findings; 6…Conclusions; References; 7 The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company; Abstract; 1…Introduction; 2…Continuous Monitoring; 3…The Italian Institutional Framework: Are There Opportunities for CM and CA?. 3.1 Oversight Systems in Italian Limited Liability Companies. Trends in Accounting Information Systems / Daniela Mancini, Eddy H. J. Vaassen. Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy / Fabio La Rosa, Carlo Caserio. Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks / Stefano Azzali, Tatiana Mazza. Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities / Luigi Lepore, Sabrina Pisano. Mandatory Compliance in Transparency of Public Administration / Massimo De Angelis, Maria Guerra. The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports? / Stefano Garzella, Raffaele Fiorentino. The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company / Giuseppe Ianniello, Marco Mainardi. Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control / Roberto Del Gobbo. Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems / Jörg H. Mayer. Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems / Roberto Candiotto, Silvia Gandini. Defining Accounting Information Systems Boundaries / Iacopo Ennio Inghirami. Break-Up Analysis: A Method to Regain Trust in Business Transactions / Bruno Maria Franceschetti, Claudia Koschtial. Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs / Carlo Caserio, Luciano Marchi. Interactive Data: Technology and Cost of Capital / S. Sarah Zhang, Ryan Riordan. Integrated-Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects / Katia Corsi, Daniele Rizzo, Sara Trucco. IS to Support Project Management: Implications for Managerial Accounting / Giuseppina Iacoviello. Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes / Daniela Rupo. Analysing Flexibility and Integration Needs in Budgeting IS Technologies / Wipawee Uppatumwichian. Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems / Assunta Di Vaio, Gabriella D'Amore. The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda / Francesco Bellini, Fabrizio D'Ascenzo. The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: A Proposal for the Italian Universities / Renata Paola Dameri, Roberto Garelli. |
| Titelhinweis |
Druckausg.: ‡Accounting information systems for decision making |
| ISBN |
ISBN 978-3-642-35761-9 |
| Klassifikation |
KFCM |
| BUS001010 |
| KF |
| BUS001040 |
| 657 |
| HF5601-5688 |
| HF5667-5668.252 |
| QP 852 |
| Kurzbeschreibung |
Trends in Accounting Information Systems -- Are Auditors Interested in XBRL? -- Internal Control over Financial Reporting Quality and Information Technology Control -- Determinants of Internet-based Performance Reporting Released by Italian Local Government Authorities -- Mandatory Compliance in Transparency of Public Administration -- The Current Environmental Strategy Reporting Model: What Can Be Learned from Corporate Reports? -- The Role of Continuous Monitoring of Internal Controls over Financial Reporting -- Accounting Information Systems and Knowledge Management Systems -- Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems -- Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems -- Defining Accounting Information Systems Boundaries -- Break-Up Analysis: a Method to Regain Trust in Business Transactions -- Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs -- Interactive Data: Technology and Cost of Capit -- Integrated Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects -- IS to Support Project Management: Implications for Managerial Accounting -- Putting IS and Organizational Change into Context: the Pros and Cons in Kibernetes -- Analysing Flexibility and Integration Needs in Budgeting IS Technologies -- Port Authorities and Water Concessionaires: the Role of Reporting in Management Control and Information Systems -- The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda -- The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: a Proposal for the Italian Universities |
| 2. Kurzbeschreibung |
This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants |
| 1. Schlagwortkette |
Management Accounting |
| Managementinformationssystem |
| Aufsatzsammlung |
| ANZEIGE DER KETTE |
Management Accounting -- Managementinformationssystem -- Aufsatzsammlung |
| SWB-Titel-Idn |
381843556 |
| Signatur |
Springer E-Book |
| Bemerkungen |
Elektronischer Volltext - Campuslizenz |
| Elektronische Adresse |
$uhttp://dx.doi.org/10.1007/978-3-642-35761-9 |
| Internetseite / Link |
Volltext |
| Siehe auch |
Inhaltstext |
| Siehe auch |
Volltext |
| Siehe auch |
Cover |
