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2013 | OriginalPaper | Chapter

Trends in Accounting Information Systems

Authors : Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri

Published in: Accounting Information Systems for Decision Making

Publisher: Springer Berlin Heidelberg

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Abstract

Most of the contents of this book is based on a selection of the research works presented at the track entitled ‘Accounting Information Systems’ of the 2012 Annual Conference of the Italian Chapter of AIS (ItAIS), which was held in Rome, Italy, in September 2012. The aim of the track was to sketch a clear picture of the current state of Accounting Information Systems (AIS) research in a broad sense, including design, acceptance and reliance, value added, decision making, interorganizational links, and process improvements. In particular, despite the fact that accounting information systems are often considered the instrument by default for accounting automation the track starts from a wide definition of the accounting information system, as a complex system composed of a mix of strictly interrelated elements (such as data, information, human resources, IT tools, accounting models and procedures), and basically involved in collecting, classifying, elaborating, recording, storing accounting data.

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Metadata
Title
Trends in Accounting Information Systems
Authors
Daniela Mancini
Eddy H. J. Vaassen
Renata Paola Dameri
Copyright Year
2013
Publisher
Springer Berlin Heidelberg
Book
Accounting Information Systems for Decision Making

Print ISBN: 978-3-642-35760-2

Electronic ISBN: 978-3-642-35761-9

Copyright Year: 2013

DOI
https://doi.org/10.1007/978-3-642-35761-9_1