Extent: | Online-Ressource (XII, 355 p. 39 illus, digital) |
---|---|
Series: | |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Aufsatzsammlung |
Language: | English |
Notes: | Description based upon print version of record Foreword; Contents; Editorial Board; 1 Trends in Accountingaccounting Informationinformation Systems; 1…Introduction; 2…The Strategic Role of the AccountingAccounting InformationInformation System: A Two-Way Relationship; 3…The Quality of Financial Data: Excellence in AccountingAccounting InformationInformation System Auditing and Control; 4…Accounting InformationInformation Systems and ManagementManagement Control; 5…Accounting InformationInformation Systems and Business AlignmentBusiness Alignment: An Evergreen in InformationInformation Systems Research; References 2 Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in ItalyAbstract; 1…Introduction; 2…Background: Should Independent Auditorindependent auditors be Interested in an XBRLXBRL Assurance?; 3…Research Question and Proposal for a Framework to Study Auditors' Involvement with XBRLXBRL; 3.1 The Regulatory Perspective; 3.2 The Economic Perspective; 3.3 The Technical/Procedural Perspective; 3.4 The Cultural Perspective; 4…Testing a Framework for Auditors' Interest in XBRLXBRL: A Multiple Case Approach; 4.1 Methodology; 4.2 Findings; 5…Conclusions; References 3 Internal Control Over Financial Reporting Quality and Information Technology Control FrameworksAbstract; 1…Introduction; 2…Background and Literature Review; 2.1 Audit and ICFR Quality; 2.2 ITC Frameworks; 3…Research Hypothesis and Model; 3.1 Hypothesis; 3.2 Model; 4…Method; 4.1 Study Design; 4.2 Sample; 4.3 Robustness; 5…Descriptive Statistics; 6…Regression Results; 7…Conclusion; References; 4 Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities; Abstract; 1…Introduction; 2…Literature Review; 3…Hypotheses and Research Design; 4…Results 5…Discussion and ConclusionsReferences; 5 Mandatory Compliance in Transparency of Public Administration; Abstract; 1…Introduction; 2…Italian Law Analysis; 3…Literature Review; 4…Framework for Analysis of Compliance and Methodology; 5…Analysis of Data; 5.1 Subset A Analysis Results: Compliance with the Decree 150/2009decree 150/2009; 5.2 Subset B Analysis Results: Compliance with the Resolution 105/2010; 6…Conclusions and Further Research; References; 6 The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports?; Abstract; 1…Introduction 2…Environmental Strategy and Reporting Practices: Theoretical and Empirical Contributions3…Environmental Issues into the Strategy Process: the Relevant Items of an Environmental Strategy Reporting Model; 4…A Content Analysis of Environmental Strategy Reporting Model; 5…Findings; 6…Conclusions; References; 7 The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company; Abstract; 1…Introduction; 2…Continuous Monitoring; 3…The Italian Institutional Framework: Are There Opportunities for CM and CA? 3.1 Oversight Systems in Italian Limited Liability Companies Trends in Accounting Information Systems / Daniela Mancini, Eddy H. J. Vaassen Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy / Fabio La Rosa, Carlo Caserio Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks / Stefano Azzali, Tatiana Mazza Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities / Luigi Lepore, Sabrina Pisano Mandatory Compliance in Transparency of Public Administration / Massimo De Angelis, Maria Guerra The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports? / Stefano Garzella, Raffaele Fiorentino The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company / Giuseppe Ianniello, Marco Mainardi Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control / Roberto Del Gobbo Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems / Jörg H. Mayer Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems / Roberto Candiotto, Silvia Gandini Defining Accounting Information Systems Boundaries / Iacopo Ennio Inghirami Break-Up Analysis: A Method to Regain Trust in Business Transactions / Bruno Maria Franceschetti, Claudia Koschtial Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs / Carlo Caserio, Luciano Marchi Interactive Data: Technology and Cost of Capital / S. Sarah Zhang, Ryan Riordan Integrated-Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects / Katia Corsi, Daniele Rizzo, Sara Trucco IS to Support Project Management: Implications for Managerial Accounting / Giuseppina Iacoviello Putting IS and Organizational Change into Context: The Pros and Cons in Kibernetes / Daniela Rupo Analysing Flexibility and Integration Needs in Budgeting IS Technologies / Wipawee Uppatumwichian Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems / Assunta Di Vaio, Gabriella D'Amore The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda / Francesco Bellini, Fabrizio D'Ascenzo The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: A Proposal for the Italian Universities / Renata Paola Dameri, Roberto Garelli. |
ISBN: | 978-3-642-35761-9 ; 978-3-642-35760-2 |
Other identifiers: | 10.1007/978-3-642-35761-9 [DOI] |
Classification: | Betriebliche Information und Kommunikation ; Betriebliches Rechnungswesen |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014016658