Reshaping Accounting and Management Control Systems: New Opportunities from Business Information Systems

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).

Katia Corsi is Associate Professor of Management Control Systems at Sassari University. She has authored or co-authored various books and papers on management in control systems in different contexts (from multinational companies to small enterprises), accounting information systems and accounting topics regarding disclosure and international standards.

Nicola Castellano is Associate Professor of Management at the University of Macerata. He received his Ph.D. in Management at the University of Pisa focusing on the implications of Enterprise Resource Planning on management control systems, in terms of information capacity. His research interests concern: international accounting, performance measurement systems, innovation and performance, waste management, and management information systems.

Rita Lamboglia is Assistant Professor of Corporate Governance and Cost Accounting at Parthenope University of Naples. She received her Ph.D. from the same University and has beenvisiting fellow at “Université Catholique de Louvain” (UCL). Her research interests are in information systems, internal control systems and IT audit.

Daniela Mancini is Professor of Accounting Information Systems at Parthenope University of Naples. She is the Director of the Executive Master on Finance and Management Control at the University of Pisa. She has authored or co-authored various books and papers on accounting information systems, management control and company networks.