By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This ebook encompasses a choice of learn papers on accounting info structures together with their strategic function in determination procedures, inside and among businesses. An accounting process is a posh procedure composed of a mixture of strictly interrelated parts reminiscent of information, info, human assets, IT software, accounting versions and approaches. Accounting info platforms are usually thought of the tool by way of default for accounting automation. This e-book goals to comic strip a transparent photo of the present nation of AIS examine, together with layout, popularity and reliance, value-added determination making, interorganizational hyperlinks, and approach advancements. The contributions during this quantity emphasize that AIS has grown right into a robust strategic instrument. The publication offers facts for this commentary by means of analyzing quite a lot of present concerns starting from thought improvement in AIS to functional purposes of accounting info platforms. specifically it specializes in topics of transforming into curiosity within the realm of XBRL and fiscal Reporting, administration info platforms, IT/IS Audit and IT/IS Compliance. The ebook can be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with details structures managers and consultants.
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Extra info for Accounting Information Systems for Decision Making
La Rosa and C. Caserio XBRL knowledge to solve auditing issues. In particular, scholars and practitioners should maintain close ties, thus helping to correct uninformed notions about the costs and benefits that come with XBRL adoption. , the biggest auditing firms have demonstrated their interest in XBRL, in particular because of the opportunity it affords to perform quantitative analyses more efficiently and reliably . Although some benefits of XBRL adoption (in terms of efficiency, comparability and standardization of financial reporting) anticipated by scholars did not materialize [30, 58], a cultural approach would allow practitioners and auditors to monitor XBRL developments and assurance applications.
Moreover, the case study analysis provides an important learning opportunity that can lead to the extraction of usable knowledge, especially if investigators focus intensively on critical issues . However, the main risks of the case study are due to the use of insufficient information which could lead to unreliable results. In addition, the internal, external and construct validity are the main areas in which potential lack of rigor could be found [67, 77, 78]. The many weaknesses of single case study analysis are put forward, even by more optimistic scholars, concerning the great difficulty of using case studies in developing theories  and the inability to generalize the particular results obtained.
In particular, the XBRL implementation model adopted for unlisted Italian companies can be defined as active push  since companies are allowed to use a standard taxonomy without the possibility of disclosing voluntary items that are provided in PDF or other traditional formats. As a result, while a relevant distance between the IFRS Taxonomy and the financial reporting practices of listed Italian companies exists , the Italian GAAP Taxonomy released Are Auditors Interested in XBRL? 25 for XBRL mandatory filing in Italy almost perfectly fits with financial statements from unlisted companies, although some misfits occur depending on the sector and the size of the companies .