Accounting Information Systems for Decision Making

?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.

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 Universite 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.