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2011 | OriginalPaper | Buchkapitel

The AIS Compliance with Law: An Interpretative Framework for Italian Listed Companies

verfasst von : K. Corsi, D. Mancini

Erschienen in: Information Technology and Innovation Trends in Organizations

Verlag: Physica-Verlag HD

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Abstract

Changes in accounting information systems (AIS) could be triggered by several factors, in this paper the authors consider the mandatory changes required by legislative measures. Previous researches have shown that companies have different behaviors when complying with the same law requirement and that some factors determine the companies’ different ability to seize opportunities coming from legislative acts. In this paper the authors investigate and interpret the impacts of two Italian law (L. 38/05; L. 262/05) on AIS: by checking the accounting technological and organizational impacts, by verifying the effectiveness of behavioral approaches, by identifying the factors that could influence these approaches.

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Vorheriges Kapitel Open-Book Accounting and Accounting Information Systems in Cooperative Relationships
Nächstes Kapitel The Mandatory Change of AIS: A Theoretical Framework of the Behaviour of Italian Research Institutions
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Metadaten
Titel
The AIS Compliance with Law: An Interpretative Framework for Italian Listed Companies
verfasst von
K. Corsi
D. Mancini
Copyright-Jahr
2011
Verlag
Physica-Verlag HD
Buch
Information Technology and Innovation Trends in Organizations

Print ISBN: 978-3-7908-2631-9

Electronic ISBN: 978-3-7908-2632-6

Copyright-Jahr: 2011

DOI
https://doi.org/10.1007/978-3-7908-2632-6_38

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