Lecture Notes in Information Systems and Organisation

Accounting Information Systems for Decision Making

Editors: Mancini, Daniela, Vaassen, Eddy H. J., Dameri, Renata Paola (Eds.)

  • ​Places the accounting information system firmly in its strategic, business, and IT environment
  • Includes ample case studies and empirical surveys on accounting information systems
  • Contains many contributions resulting from collaborations between researchers and practitioners
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eBook $149.00
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  • ISBN 978-3-642-35761-9
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Softcover $189.00
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  • ISBN 978-3-642-35760-2
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About this book

​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.

About the authors

Daniela Mancini is Professor of Accounting Information Systems at Parthenope University of Naples and at the University of Pisa, where she is Director of the Executive Master on Finance and Management Control program. She has authored and co-authored various books and papers on AIS, management control and company networks. Eddy Vaassen is Professor of Accountancy (AIS) and Director of the the Post-Master in Accountancy program (PMA) at Tilburg University. He has written various papers and seven books in the fields of Management Control, Internal Control, Accounting Information Systems, IT Control, and Auditing. Dr. Renata Paola Dameri is researcher in Business Administration and assistant professor in Information Systems at the University of Genoa. She is member of the SDA Bocconi School of Management - Information Systems Unit - and visiting professor of IT Governance at the Université Paris Dauphine. She is Director of the Executive Master on Business Creation. She is author of several books and papers on Information Systems, Accounting and IT Governance.

Table of contents (21 chapters)

  • Trends in Accounting Information Systems

    Mancini, Daniela (et al.)

    Pages 1-11

  • Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy

    La Rosa, Fabio (et al.)

    Pages 13-45

  • Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks

    Azzali, Stefano (et al.)

    Pages 47-62

  • Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities

    Lepore, Luigi (et al.)

    Pages 63-72

  • Mandatory Compliance in Transparency of Public Administration

    Angelis, Massimo (et al.)

    Pages 73-91

Buy this book

eBook $149.00
price for USA (gross)
  • ISBN 978-3-642-35761-9
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $189.00
price for USA
  • ISBN 978-3-642-35760-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Accounting Information Systems for Decision Making
Editors
  • Daniela Mancini
  • Eddy H. J. Vaassen
  • Renata Paola Dameri
Series Title
Lecture Notes in Information Systems and Organisation
Series Volume
3
Copyright
2013
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-642-35761-9
DOI
10.1007/978-3-642-35761-9
Softcover ISBN
978-3-642-35760-2
Series ISSN
2195-4968
Edition Number
1
Number of Pages
XII, 355
Number of Illustrations and Tables
39 b/w illustrations
Topics