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

Trends of Digital Innovation Applied to Accounting Information and Management Control SystemsIntroductionData ManagementInformation Systems ArchitectureInternal ReportingExternal ReportingReferencesData Quality and Data Management in Banking Industry. Empirical Evidence from Small Italian BanksIntroductionLiterature ReviewDikar Model and Credit Risk ControlData and Information in Credit Risk ManagementMethodologyThe Impact of Credit Monitoring on Financial Reporting: EvidencesReferencesHow to Integrate Languages on Safety: A Participatory Information System to Improve Risk ManagementIntroductionDifferent Languages in Risk Analysis and AssessmentMethodContextProcedureDescriptive and Participatory Analysis of Work ActivityRisk Classification Based on a Multifactor Risk ModelDefinition of the Risk Information UnitQualitative Risk Assessment Based on an Activity/Risk MatrixConclusionsReferencesCloud Computing Adoption in Italian SMEs A Focus on Decision-making and Post-implementation ProcessesIntroductionThe Extant Literature on Cloud Computing Decision-making and Implementation ProcessesResearch DesignThe Multiple Case StudyAlfa HomeBeta InsuranceOmega TechDiscussionConclusionsReferencesLegislation-Aware Cloud Computing An OverviewIntroductionLegislation Awareness and Data PrivacyAn Overview of Existing Initiatives and FrameworksA Semantic-Based ApproachConclusionReferencesThe Impact of Cloud Infrastructure on Business Value: A Qualitative AnalysisIntroductionResearch Project DescriptionAnalyzed CompaniesProjects ’ AnalysisResults of the AnalysisStrategic Goals and Resources AssessmentProvider SelectionImpact on IT CostsConsideration About the Value of Cloud and ConclusionsReferencesSecurity SLAs for Cloud Services: Hadoop Case StudyIntroductionProblem DefinitionRelated WorkSecurity SLAs and Security ControlsSecurity Risk AssessmentSecurity Control AssessmentConclusionsReferencesExploring Sentiment on Financial Market Through Social Media Stream AnalysisIntroductionTrendMiner Architecture and ComponentsProcessing of Information in the Financial DomainData CollectionComputation of Polarity, Annotation and SentimentUser Interface and Examples of Market InvestigationsSocial-EconomyInitial Public Offering (IPO)New Product AnnouncementConclusions and Future DevelopmentsReferencesThe Integration of Management Control Systems Through Digital Platforms: A Case StudyIntroductionLiterature ReviewMethodology and Research DesignCase Study DescriptionDiscussion and ConclusionReferencesAIS and Reporting in the Port Community Systems: An Italian Case Study in the Landlord Port ModelIntroductionPort Community System (PCS)The Adoption and Evolution of PCSs in SeaportsThe Role of AIS in the PCSsMethodologyCase Study DescriptionConcluding RemarksReferencesBuilding Effective SMA Systems Taking Advantage of Information TechnologyIntroductionMutual Relations Between Accounting Information Systems and Strategic Management AccountingAccounting Information Systems and Strategic Management Accounting: Some DefinitionsStrategic Management Accounting: An Empirical PerspectiveStrategic Management Accounting and Information TechnologyMethodologyStrategic Management Accounting in Action: The Nespoli Group CasePresentation of the Nespoli GroupThe Implementation of Nespoli Group’s SMA System: Architectural and Theoretical AspectsThe Common Nespoli Group’s ERPThe Nespoli Group’s SMA SystemThe Implementation of Nespoli Group’s SMA System: The Service Level Agreement Pilot ProjectThe Service Level Agreement ConceptEvaluation of the Nespoli Group’s SMA System and ConclusionsReferencesAccounting Information System and Organizational Change: An Analysis in “First Mover” Public UniversitiesIntroductionAccrual Accounting in the Public Sector and Organizational Change: A Literature ReviewThe New Accounting Information System of Italian Public UniversitiesThe Accounting Management of Research ProjectsThe Comparative Case Study of the Universities of Genoa and PisaDiscussionConclusionsReferencesA Performance Management System to Improve Student Success in Italian Public Universities: Conditions and Critical Factors of an IT SystemIntroduction and ObjectivesPerformance Management Systems in the Public Sector and in Public UniversitiesIntroducing Performance Budgeting in Italian Public Universities: Lights and ShadowsA Performance Management System to Improve Didactic Performance of a Bachelor Degree CoursePhase A: The Precollege Phase and Entrance to Academic Year “t”Phase B: The Educational Path (Duration of the Degree Course)Phase B.1: The First Year of the Degree CoursePhase B.2: The Second and Third Year of the Degree CoursePhase B.3: The Second Term of the Third Year of the Degree CoursePhase C: Post-degree Phase and Entrance into the Job WorldConclusionReferencesIntelligent Systems in Health Care A Socio-Technical ViewIntroductionConsidering Intelligent SystemsImpacted PartiesConsequences of Intelligent Agents’ Implementation in Health-care OrganisationsEthical AspectsConclusionReferencesData-Mining Tools for Business Model Design: The Impact of Organizational HeterogeneityIntroductionKnowledge Generation and Business ModelingStructured Neural Networks and Business ModelingMining Through Customers’ PerceptionsDiscussion of Results and Managerial ImplicationsConclusionsReferencesAccounting Information System and Transparency: A Theoretical FrameworkIntroductionLiterature ReviewConcepts of Transparency in the Public SectorAccounting Information System and TransparencyDeveloping a Research Model to Analyse the Relation Between AIS Integration and TransparencyConclusions and Future ResearchReferencesFactors Influencing Mandatory and Voluntary e-Disclosure Diffusion by MunicipalitiesIntroductionLiterature ReviewResearch Model and HypothesesMethodologyThe Research Context: The Italian MunicipalitiesMeasurementData AnalysisDiscussion of ResultsReferencesAccountability and Performance of Italian Local Government Authorities: How Does e-Disclosure Affect Performance?IntroductionAccountability and Performance of Local Government AuthoritiesMethodSampleMeasurementControl VariablesDescriptive StatisticsRegression AnalysisDiscussion and ConclusionsReferencesItalian Web-Based Disclosure: A New Index to Measure the Information Released on Human CapitalIntroductionLiterature ReviewSample and Research MethodSample Selection and Data SourceResearch MethodResults and DiscussionConclusionsReferencesIntellectual Capital Management and Information RiskIntroductionLiterature AnalysisInformation Risk and Asset PricingIntellectual CapitalInformation Risk and IC ManagementHypothesis DevelopmentSample Selection and Data CollectionStatistical ModelEmpirical FindingsConclusionsReferencesXBRL Adoption in Public Organizations Criticalities and PerspectivesIntroductionXBRL for Public Organizations: A Brief Overview and a Bit of LiteratureAccounting Information System in Italian Public OrganizationsXBRL Taxonomy for Public OrganizationsSIOPE: Sistema Informative sulle Operazioni degli Enti Pubblici (Information System on Public Organizations’ Operations)ESA (European System of National and Regional Accounts), COFOG (Classification of the Functions of Government) and New Classification of Expenses by Missions and ProgramsThe Integrated Chart of AccountsConclusionsReferencesImplementation of Mandatory IFRS Financial Disclosures in a Voluntary Format Evidence from the Italian XBRL ProjectIntroductionLiterature ReviewThe IFRS Taxonomy Pilot ProjectThe ParticipantsThe MethodologyThe TranslationThe Mapping ProcessXBRL Schemes Relating to the Balance Sheet and Income StatementThe Outcome of the Pilot ProjectLooking AheadReferences
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