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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.

Accounting -- Data processing. --- Accounting. --- Information storage and retrieval systems -- Accounting. --- Information storage and retrieval systems. --- Management information systems --- Accounting --- Commerce --- Business & Economics --- Decision making --- Information services. --- Software. --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Business. --- Bookkeeping. --- Management. --- Industrial management. --- Information technology. --- Business --- Architecture, Computer. --- Business and Management. --- Accounting/Auditing. --- IT in Business. --- Computer System Implementation. --- Innovation/Technology Management. --- Information Systems Applications (incl. Internet). --- Data processing. --- Bookkeeping --- Computer network architectures. --- Administration --- Industrial relations --- Organization --- Architectures, Computer network --- Network architectures, Computer --- Computer architecture --- IT (Information technology) --- Technology --- Telematics --- Information superhighway --- Knowledge management --- Bookkeeping . --- Business—Data processing. --- Application software. --- Application computer programs --- Application computer software --- Applications software --- Apps (Computer software) --- Computer software --- Business administration --- Business management --- Corporate management --- Corporations --- Industrial administration --- Management, Industrial --- Rationalization of industry --- Scientific management --- Management --- Industrial organization --- Architecture, Computer --- Double entry bookkeeping --- Business education