Research Handbook on Accounting and Information Systems


Book Description

The role of the accountant is changing, as developments in technology alter the ways in which information is prepared and analysed. This Research Handbook addresses the use of both financial and non-financial information for planning, decision-making and control in organisations. Written by experts in the field, the book uses comprehensive literature reviews, empirical fieldwork and theoretical developments to provide an overview of research in this important area.




Review of Management Accounting Research


Book Description

A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.




Accounting Information Systems for Decision Making


Book Description

​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.




Reshaping Accounting and Management Control Systems


Book Description

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).




Enterprise Resource Planning


Book Description

An investigation into the process of management accounting change triggered by IT implementation, comparing Enterprise Resource Planning with custom software in relation to change in management accounting rules and routines. This empirical study is based on four real cases from a transitional country (Egypt).




Contemporary Trends in Systems Development


Book Description

This book is a result of ISD2000-The Ninth International Conference on Infor mation Systems Development: Methods and Tools, Theory and Practice, held August 14-16, in Kristiansand, Norway. The ISD conference has its roots in the first Polish Scandinavian Seminar on Current Trends in Information Systems Development Method ologies, held in Gdansk, Poland in 1988. This year, as the conference carries into the new millennium this fine tradition, it was fitting that it returned to Scandinavia. Velkommen tilbake! Next year, ISD crosses the North Sea and in the traditions of the Vikings, invades England. Like every ISD conference, ISD2000 gave participants an opportunity to express ideas on the current state of the art in information systems development, and to discuss and exchange views about new methods, tools and applications. This is particularly important now, since the field of ISD has seen rapid, and often bewildering, changes. To quote a Chinese proverb, we are indeed cursed, or blessed, depending on how we choose to look at it, to be "living in interesting times".




The Routledge Companion to Accounting in Emerging Economies


Book Description

As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.




Eurasian Business and Economics Perspectives


Book Description

EBES conferences have been an intellectual hub for academic discussion in economics, finance, and business fields and provide network opportunities for participants to make long-lasting academic cooperation. This is the 26th volume of the Eurasian Studies in Business and Economics (EBES’s official proceeding series), which includes selected papers from the 39th EBES Conference which took place in 2022 in Rome. The conference was organized with the support of the Istanbul Economic Research Association in hybrid mode with both online and in-person presentations at the Faculty of Economics, Sapienza University of Rome in Rome, Italy. At the conference, 205 papers by 436 colleagues from 49 countries were presented. Both theoretical and empirical papers in this volume cover diverse areas of business, economics, and finance from many different regions.




Digital Transformation and Enterprise Information Systems


Book Description

Today, only having information is insufficient for a competitive advantage. To be ahead of your competitors, you need to know them, and for this, it is important to constantly manage news and content. The information needs to be condensed and analyzed so that it can be useful to decision-makers. Enterprise systems let you collect, organize, analyze, and disseminate content so it can serve your business goals quickly. It is a daily business process, particularly for small businesses dealing with large amounts of information and digital transformation process. How you handle this information can be a competitive advantage for businesses. Digital Transformation and Enterprise Information Systems introduces new ways to use new digital technologies to enable major business improvements, enhance customer experience, simplify operations, and create new business models. It provides a better understanding of the impact of digital transformation on how enterprise systems and enterprise information technology services are managed and delivered. The book offers new knowledge on how enterprise systems influence digital business transformation and its role, along with addressing several dimensions of digital transformation in favor of SMEs. The result provides business leaders with tools and strategies to manage their enterprises better. This reference book can be used by researchers, undergraduate students taking engineering and management courses, and managers, engineers, and other professionals in fields related to technologies, management, and engineering innovation.




Financial Accounting


Book Description

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.