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This book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new information technologies (ERP, BI, web-based technology, data mining, XBRL, etc.) and new or renewed accounting models and tools (performance indicators, prevision and simulation models, accounting models for public administration, etc.) in order to enhance an organization’s capability to manage information and make valuable decisions. The search for these synergies takes place at all organizational levels: at a strategic level, in order to simulate and forecast behaviors and financial results at a management level, in order to innovate performance measurement and improve value creation at the operational level, in order to improve information quality and the efficiency of the information process. This book is particularly useful for IS and CFO managers and scholars, as it is based on a selection of the best papers – original, double blind reviewed contributions - presented to the Annual Conference of the Italian Chapter of AIS under the category “Accounting Information Systems”.
Business. --- Accounting. --- Bookkeeping. --- Organization. --- Planning. --- Management. --- Industrial management. --- Management information systems. --- Computers. --- Public administration. --- Business and Management. --- Business Information Systems. --- Information Systems and Communication Service. --- Accounting/Auditing. --- Public Administration. --- Innovation/Technology Management. --- Accounting --- Data processing. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Automated accounting systems --- Computerized accounting systems --- Machine accounting --- Computer-based information systems --- EIS (Information systems) --- Executive information systems --- MIS (Information systems) --- Business --- Bookkeeping --- Sociotechnical systems --- Information resources management --- Management --- Communication systems --- Information systems. --- Administration --- Industrial relations --- Organization --- Administration, Public --- Delivery of government services --- Government services, Delivery of --- Public management --- Public sector management --- Political science --- Administrative law --- Decentralization in government --- Local government --- Public officers --- Organisation --- Bookkeeping . --- Creation (Literary, artistic, etc.) --- Executive ability --- Double entry bookkeeping --- Business education --- Automatic computers --- Automatic data processors --- Computer hardware --- Computing machines (Computers) --- Electronic brains --- Electronic calculating-machines --- Electronic computers --- Hardware, Computer --- Computer systems --- Cybernetics --- Machine theory --- Calculators --- Cyberspace --- Business administration --- Business management --- Corporate management --- Corporations --- Industrial administration --- Management, Industrial --- Rationalization of industry --- Scientific management --- Industrial organization
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This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.
Intellectual capital --- Management. --- Technological innovations
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This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.
Theory of knowledge --- Business policy --- Information systems --- Computer. Automation --- ICT (informatie- en communicatietechnieken) --- kennismanagement --- bedrijfseconomie --- gegevensanalyse --- informatica management
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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
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This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
Business. --- Accounting. --- Bookkeeping. --- Management. --- Industrial management. --- Management information systems. --- Computers. --- Industrial organization. --- Public administration. --- Business and Management. --- Business Information Systems. --- Information Systems and Communication Service. --- Accounting/Auditing. --- Public Administration. --- Innovation/Technology Management. --- Industrial Organization. --- Accounting --- Data processing. --- Computer-based information systems --- EIS (Information systems) --- Executive information systems --- MIS (Information systems) --- Automated accounting systems --- Computerized accounting systems --- Machine accounting --- Sociotechnical systems --- Information resources management --- Management --- Communication systems --- Information systems. --- Industries --- Organization --- Industrial concentration --- Industrial management --- Industrial sociology --- Administration --- Industrial relations --- Administration, Public --- Delivery of government services --- Government services, Delivery of --- Public management --- Public sector management --- Political science --- Administrative law --- Decentralization in government --- Local government --- Public officers --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Bookkeeping . --- Business administration --- Business management --- Corporate management --- Corporations --- Industrial administration --- Management, Industrial --- Rationalization of industry --- Scientific management --- Industrial organization --- Double entry bookkeeping --- Business education --- Automatic computers --- Automatic data processors --- Computer hardware --- Computing machines (Computers) --- Electronic brains --- Electronic calculating-machines --- Electronic computers --- Hardware, Computer --- Computer systems --- Cybernetics --- Machine theory --- Calculators --- Cyberspace
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This book presents a collection of original research papers addressing the relationship between information systems (IS) and innovation. “Open”, “Smart” and “Network” are three keywords that are currently guiding information systems (IS) innovation, enhancing IS potentialities and their ability to support decision-making processes. The book discusses the relevance of these three new concepts in connection with technological and organizational innovations (i.e. cloud, smart technologies and networking), and the role they play in the development of accounting and management information systems. The book’s primary aim is to investigate how these innovations could influence information systems (with a particular focus on accounting and management information systems) by enhancing their information potentialities and improv ing accounting methodologies, performance measurement systems, data management, information systems architectures, and external and internal reporting. The book is based on a selection of the best papers—original double-blind reviewed contributions—presented at the 2016 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
Business --- Mathematical models. --- Business. --- Accounting. --- Bookkeeping. --- Organization. --- Planning. --- Management. --- Industrial management. --- Management information systems. --- Computers. --- Public administration. --- Business and Management. --- Business Information Systems. --- Information Systems and Communication Service. --- Public Administration. --- Accounting/Auditing. --- Innovation/Technology Management. --- Business mathematics --- Information systems. --- Administration --- Industrial relations --- Organization --- Organisation --- Management --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- Administration, Public --- Delivery of government services --- Government services, Delivery of --- Public management --- Public sector management --- Political science --- Administrative law --- Decentralization in government --- Local government --- Public officers --- Computer-based information systems --- EIS (Information systems) --- Executive information systems --- MIS (Information systems) --- Sociotechnical systems --- Information resources management --- Accounting --- Communication systems --- Bookkeeping . --- Business administration --- Business management --- Corporate management --- Corporations --- Industrial administration --- Management, Industrial --- Rationalization of industry --- Scientific management --- Industrial organization --- Creation (Literary, artistic, etc.) --- Executive ability --- Double entry bookkeeping --- Business education --- Automatic computers --- Automatic data processors --- Computer hardware --- Computing machines (Computers) --- Electronic brains --- Electronic calculating-machines --- Electronic computers --- Hardware, Computer --- Computer systems --- Cybernetics --- Machine theory --- Calculators --- Cyberspace
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Theory of knowledge --- Business policy --- Information systems --- Computer. Automation --- ICT (informatie- en communicatietechnieken) --- kennismanagement --- bedrijfseconomie --- gegevensanalyse --- informatica management
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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.
Methodology of economics --- Economics --- Audit --- Accountancy --- Business management --- Business economics --- Programming --- Computer architecture. Operating systems --- Information systems --- financieel management --- bedrijfseconomie --- boekhouden --- economie --- programmeren (informatica) --- auditing --- informatica management --- computernetwerken
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This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
Labour economics --- Public administration --- Audit --- Accountancy --- Business policy --- Organization theory --- Production management --- Business management --- Programming --- Information systems --- ICT (informatie- en communicatietechnieken) --- MIS (management informatie systeem) --- kostenberekening --- bedrijfseconomie --- management accounting --- cloud computing --- boekhouden --- industrie --- management --- informatiesystemen --- administratie --- informatietechnologie --- auditing --- informatica management
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