LEADER 05036nam 2200601Ia 450 001 9910438253303321 005 20200520144314.0 010 $a3-642-35761-X 024 7 $a10.1007/978-3-642-35761-9 035 $a(CKB)2670000000356334 035 $a(EBL)1106169 035 $a(OCoLC)841368236 035 $a(SSID)ssj0000880125 035 $a(PQKBManifestationID)11455031 035 $a(PQKBTitleCode)TC0000880125 035 $a(PQKBWorkID)10872166 035 $a(PQKB)10598475 035 $a(DE-He213)978-3-642-35761-9 035 $a(MiAaPQ)EBC1106169 035 $a(PPN)169138801 035 $a(EXLCZ)992670000000356334 100 $a20130208d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aAccounting information systems for decision making /$fDaniela Mancini, Eddy H.J. Vaassen, Renata Paola Dameri, editors 205 $a1st ed. 2013. 210 $aNew York $cSpringer$d2013 215 $a1 online resource (350 p.) 225 1 $aLecture Notes in Information Systems and Organisation,$x2195-4968 ;$v3 300 $aDescription based upon print version of record. 311 $a3-642-35760-1 320 $aIncludes index. 327 $aTrends in Accounting Information Systems -- Are Auditors Interested in XBRL? -- Internal Control over Financial Reporting Quality and Information Technology Control -- Determinants of Internet-based Performance Reporting Released by Italian Local Government Authorities -- Mandatory Compliance in Transparency of Public Administration -- The Current Environmental Strategy Reporting Model: What Can Be Learned from Corporate Reports? -- The Role of Continuous Monitoring of Internal Controls over Financial Reporting -- Accounting Information Systems and Knowledge Management Systems -- Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems -- Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems -- De?ning Accounting Information Systems Boundaries -- Break-Up Analysis: a Method to Regain Trust in Business Transactions -- Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-O?s -- Interactive Data: Technology and Cost of Capit -- Integrated Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects -- IS to Support Project Management: Implications for Managerial Accounting -- Putting IS and Organizational Change into Context: the Pros and Cons in Kibernetes -- Analysing Flexibility and Integration Needs in Budgeting IS Technologies -- Port Authorities and Water Concessionaires: the Role of Reporting in Management Control and Information Systems -- The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda -- The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: a Proposal for the Italian Universities. 330 $aThis book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation.  This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants. 410 0$aLecture Notes in Information Systems and Organisation,$x2195-4968 ;$v3 606 $aAccounting$xInformation services 606 $aAccounting$xSoftware 615 0$aAccounting$xInformation services. 615 0$aAccounting$xSoftware. 676 $a657.02854 701 $aMancini$b Daniela$0144975 701 $aVaassen$b E. H. J$01756277 701 $aDameri$b Renata Paola$066243 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910438253303321 996 $aAccounting information systems for decision making$94193482 997 $aUNINA