Includes indexes.

Includes bibliographical references and index.

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.

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.