By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This ebook includes a selection of learn papers on accounting info platforms together with their strategic function in selection strategies, inside of and among businesses. An accounting procedure is a fancy process composed of a mixture of strictly interrelated components comparable to info, details, human assets, IT software, accounting types and approaches. Accounting info platforms are usually thought of the device by way of default for accounting automation. This e-book goals to cartoon a transparent photograph of the present country of AIS examine, together with layout, attractiveness and reliance, value-added selection making, interorganizational hyperlinks, and method advancements. The contributions during this quantity emphasize that AIS has grown right into a robust strategic instrument. The e-book offers facts for this remark by way of studying 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 starting to be curiosity within the realm of XBRL and fiscal Reporting, administration details platforms, IT/IS Audit and IT/IS Compliance. The e-book can be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with details structures managers and consultants.
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Additional info for Accounting Information Systems for Decision Making
Example text
This is one of the reason that explain why XBRL benefits are not a driver for interest in XBRL: auditors cannot know, actually, which could be the benefits arising from XBRL because benefits will depend on the regulatory requirements. Judging from the expectation of the auditors and from their answers, it seems to be confirmed the principles of a normative isomorphism. In fact, in this category each auditor feels the need to receive a rigorous set of rules to follow, in order to comply with and to take advantage from law requirements for making clearer its ideas about XBRL, that is, opportunities, costs, benefits and technical implications of XBRL.
The answers received by the auditors have in common the recognition of a close relationship between the technical and the economic perspective. Obviously, auditing firms could have a great interest in XBRL if benefits exceed costs related to its implementation, adoption and successive assurance activity. Observing the results of the interviews, it clearly emerges a real difficulty for respondents to divide the economic from the technical perspective, being very strictly linked among them. The interest in XBRL, for this category of respondents, depends on the possibility to take advantage from the technical efficiency allowed by XBRL and, at same time, to take advantage from the higher profits that could arise from an XBRL assurance activity.
Under this approach, the XBRL paradigm is thought of as a new, advanced step in the history of the auditing practice, and performing an XBRL assurance is thought of as a great innovation. However, all of this requires time and a set of different means to disseminate XBRL within a social and cultural context. In our opinion, this perspective may find a theoretical context in the Diffusion of Innovation Theory [56, 57]. It aims to explain how, why, and at what rate new ideas and technology spread through cultures, where diffusion is defined as the process by which an innovation is communicated through certain channels over time among the members of a social system.