Strengthening Information and Control Systems : The Synergy Between Information Technology and Accounting Models

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 qualityand 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”.
  

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

Renata Paola Dameri is Associate Professor in Business Administration and Information Systems at the University of Genoa. She is member of the SDA Bocconi School of Management – Information Systems Unit and visiting professor in IT Governance at the Université Paris Dauphine. She is author of several books and papers on Information Systems, Accounting and IT Governance.

Elisa Bonollo is Assistant Professor in Business Administration at the University of Genoa. She has authored and co-authored books and papers on accounting information systems, social reporting and accounting history especially referred to public organizations.