Accounting Information Systems for Decision Making by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri PDF

By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri

ISBN-10: 3642357601

ISBN-13: 9783642357602

ISBN-10: 364235761X

ISBN-13: 9783642357619

​This e-book incorporates a choice of examine papers on accounting info structures together with their strategic function in selection tactics, inside of and among businesses. An accounting process is a fancy method composed of a mixture of strictly interrelated parts corresponding to facts, info, human assets, IT software, accounting versions and systems. Accounting info structures are frequently thought of the tool through default for accounting automation. This booklet goals to caricature a transparent photograph of the present kingdom of AIS examine, together with layout, recognition and reliance, value-added choice making, interorganizational hyperlinks, and technique advancements. The contributions during this quantity emphasize that AIS has grown right into a robust strategic instrument. The ebook presents facts for this remark through studying quite a lot of present matters starting from concept improvement in AIS to sensible functions of accounting details platforms. specifically it specializes in subject matters of growing to be curiosity within the realm of XBRL and monetary Reporting, administration info platforms, IT/IS Audit and IT/IS Compliance. The ebook might be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with details platforms managers and consultants.

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For example, Roth (2009) [41] finds that the time it took auditors to review a bank’s quarterly financial information dropped from an average of 70 to 2 days. According to the IRDCEC (Italian Chartered Accountants Research Institute [42], XBRL benefits for external auditors will only come when XBRL, including XBRL-GL, is extended across the entire accounting system. Using an IT tool such as XBRL for financial reporting purposes does not necessarily imply an IT audit-ready work setting, one stocked with extensive software tools.

It could be more likely that some control procedures will change because of the XBRL automatism and that business data will be available with a higher level of timeliness, but this part of auditors do not think that XBRL will increase their workload and this also because thanks to the higher IT efficiency, auditors could be more usefully supported by IT staff. Such a better support can have positive effects also on the auditors’ job. Recognizing the usefulness of a new technology is one of the main points of the TAM theory.

Each interview took about 45 minutes and was recorded. 2 to compare them to each other, to isolate the key opinions common 32 F. La Rosa and C. Caserio among auditors, and then to discern the differences among them. The scientific validity of this approach is confirmed by Yin [67], Fink [83] and Berg [84]. Interviews were held with 3 managers and 3 senior managers for each of the Big Four auditing firms in order to understand which were the main reasons for their low interest in XBRL and which could be the triggers for boosting their XBRL interest.

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Accounting Information Systems for Decision Making by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri

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