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 features a number of examine papers on accounting info platforms together with their strategic position in determination methods, inside of and among businesses. An accounting method is a fancy process composed of a mixture of strictly interrelated components comparable to info, info, human assets, IT software, accounting versions and approaches. Accounting info platforms are frequently thought of the device via default for accounting automation. This e-book goals to caricature a transparent photograph of the present kingdom of AIS examine, together with layout, reputation and reliance, value-added choice making, interorganizational hyperlinks, and strategy advancements. The contributions during this quantity emphasize that AIS has grown right into a strong strategic instrument. The ebook offers facts for this commentary via interpreting quite a lot of present concerns starting from concept improvement in AIS to useful purposes of accounting info platforms. specifically it makes a speciality of topics of turning out to be curiosity within the realm of XBRL and monetary Reporting, administration details structures, IT/IS Audit and IT/IS Compliance. The publication can be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with info platforms managers and consultants.

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La Rosa and C. Caserio linkage between the cultural perspective and all the others is very evident. In fact, for achieving ‘‘cultural’’ diffusion of an innovation technology, such technology has to be previously accepted from the social system. In turn, the social system, in order to accept a new technology, requires to recognize its usefulness and benefits. Further, starting from the regulatory perspective, a ramification involves the economic perspective and the technical one. Regulation can in fact establish the techniques to be followed and the fee to be applied.

Therefore, TAM may allow us to consider auditors’ attitudes and intentions toward XBRL, although, as stated by Bagozzi et al. [47], attitudes towards usage and intentions may be ill-formed or lacking in conviction. Under the TAM, XBRL should have the potential to enhance auditors’ job performance through the automation of formerly-manual tasks, and to enable more rapid, well-informed decision making through the same automation process. As a consequence, the same XBRL assurance should be simpler and more useful in the eyes of an auditor compared to the traditional format.

Likewise, according to a survey conducted by Protiviti [54], auditors need to make a better use of the CAAT (Computer Aided Audit Tools), data analysis software, and continuous auditing tools, and, furthermore, to develop a heightened awareness about IFRS and XBRL [55]. Our third proposition states: Are Auditors Interested in XBRL? 27 Proposition 3 For independent auditors to be interested in XBRL, assurance of an XBRL financial statement should not simply mean formal compliance with the traditional format; higher IT skills should be acquired.

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


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