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...

Business Information Systems in a Networked, Smart and Open Environment.- Information Systems Implementation and Structural Adaptation in Government-Business Inter-Organization.- Management Control Systems in inter-organizational relationships for environmental sustainability and energy...

Purpose: Building upon the practice-based framework, this paper aims to focus on working practices for understanding how knowledge is transferred among health-care professionals within hospitals. Design/methodology/approach: Using an ethnographic and interpretative approach, the authors...

Purpose: Although research on smart technologies explains their critical importance in sustainable business models (SBMs) (Mikalefet al., 2017), it remains unclear how organisations can embrace smart technologies to create and/or improve their sustainable business models. The purpose of this...

Purpose – This paper aims to analyse the relationship between the senior management and the information technology (IT) auditing undertaken in Italian banks, focusing specifically on the internal IT auditing. The purpose of this paper is to investigate senior executives’ expectations...

This study investigates whether there is a fit between the profile of internal auditors and the activities of the internal audit department (IAD). It also seeks to discover which type of internal auditors fit which type of internal audit (IA) activities. This is commonly referred to as the...