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This book treats intellectual capital, smart technologies, and
digitalization processes as levers of corporate competitiveness and
global value creation. This book is based on theoretical and
practical research output from the STEDIC SIDREA Group. It uses
several methodologies to discover features and pillars on
intellectual capital such as human capital, relational capital, and
structural capital as well as smart technologies such as artificial
intelligence, Internet of Things, big data, and digitalization.
The recent surge of interest in "digital transformation" is
changing the business landscape and posing several challenges, both
organizational and sectoral. This transformation involves the
application of digital technology in all aspects of business, and
enables organizations to create new products and services, and to
find more efficient ways of doing business. Moreover, the digital
transformation is happening within and across organizations of all
types and in every industry, producing a disruptive innovation that
can break down the barriers between people and organizations, and
help create more adaptive processes. In the information age, it is
imperative for organizations to develop IT-related capabilities
that allow them to leverage the potential of digital technologies.
Due to the pervasive effects of this transformation on processes,
firms and industries, both scholars and practitioners are
interested in better understanding the key mechanisms behind the
emergence and evolution of the digital business transformation.
This book presents a collection of research papers focusing on the
relationships between technologies (e.g., digital platforms, AI,
blockchain, etc.), processes (e.g., decision-making, co-creation,
financial, compliance, etc.), and organizations (e.g., smart
organizations, digital ecosystems, Industry 4.0, collaborative
networked organizations, etc.), which have been categorized into
three major areas: organizing, managing and controlling. It also
provides critical insights into how the digital transformation is
enhancing organizational processes and firms' performance through
an exploration and exploitation of internal resources, and through
the establishment of external connections and linkages. The
plurality of views offered makes this book particularly relevant
for users, companies, scientists, and governments. The content of
the book is based on a selection of the best papers (original
double-blind peer-reviewed contributions) presented at the annual
conference of the Italian chapter of the AIS, which was held in
Naples, Italy in September 2019.
This book presents a collection of original research papers
addressing the relationship between information systems (IS) and
innovation. "Open", "Smart" and "Network" are three keywords that
are currently guiding information systems (IS) innovation,
enhancing IS potentialities and their ability to support
decision-making processes. The book discusses the relevance of
these three new concepts in connection with technological and
organizational innovations (i.e. cloud, smart technologies and
networking), and the role they play in the development of
accounting and management information systems. The book's primary
aim is to investigate how these innovations could influence
information systems (with a particular focus on accounting and
management information systems) by enhancing their information
potentialities and improving accounting methodologies, performance
measurement systems, data management, information systems
architectures, and external and internal reporting. The book is
based on a selection of the best papers-original double-blind
reviewed contributions-presented at the 2016 Annual Conference of
the Italian Chapter of the Association for Information Systems
(AIS).
This book examines the relationship between digital innovations on
the one hand, and accounting and management information systems on
the other. In particular it addresses topics including cloud
computing, data mining, XBRL, and digital platforms. It presents an
analysis of how new technologies can reshape accounting and
management information systems, enhancing their information
potentialities and their ability to support decision-making
processes, as well as several studies that reveal how managerial
information needs can affect and reshape the adoption of digital
technologies. Focusing on the four major aspects data management,
information system architecture, external and internal reporting,
the book offers a valuable resource for CIOs, CFOs and more
generally for business managers, as well as for researchers and
scholars. It is mainly based on a selection of the best papers -
original double blind reviewed contributions - presented at the
2015 Annual Conference of the Italian Chapter of the Association
for Information Systems (AIS).
This book presents a collection of original research papers focused
on the relationship between information technology and accounting
and control models. The book discusses the importance of
establishing a synergetic relationship between new information
technologies (ERP, BI, web-based technology, data mining, XBRL,
etc.) and new or renewed accounting models and tools (performance
indicators, prevision and simulation models, accounting models for
public administration, etc.) in order to enhance an organization's
capability to manage information and make valuable decisions. The
search for these synergies takes place at all organizational
levels: at a strategic level, in order to simulate and forecast
behaviors and financial results at a management level, in order to
innovate performance measurement and improve value creation at the
operational level, in order to improve information quality and the
efficiency of the information process. This book is particularly
useful for IS and CFO managers and scholars, as it is based on a
selection of the best papers - original, double blind reviewed
contributions - presented to the Annual Conference of the Italian
Chapter of AIS under the category "Accounting Information Systems".
This book contains a collection of research papers on accounting
information systems including their strategic role in decision
processes, within and between companies. An accounting system is a
complex system composed of a mix of strictly interrelated elements
such as data, information, human resources, IT tool, accounting
models and procedures. Accounting information systems are often
considered the instrument by default for accounting automation.
This book aims to sketch a clear picture of the current state of
AIS research, including design, acceptance and reliance,
value-added decision making, interorganizational links, and process
improvements. The contributions in this volume emphasize that AIS
has grown into a powerful strategic tool. The book provides
evidence for this observation by examining a wide range of current
issues ranging from theory development in AIS to practical
applications of accounting information systems. In particular it
focuses on themes of growing interest in the realm of XBRL and
Financial Reporting, Management Information Systems, IT/IS Audit
and IT/IS Compliance. The book will be of interest to financial and
managerial accountants and IT/IS practitioners, including
information systems managers and consultants.
This book treats intellectual capital, smart technologies, and
digitalization processes as levers of corporate competitiveness and
global value creation. This book is based on theoretical and
practical research output from the STEDIC SIDREA Group. It uses
several methodologies to discover features and pillars on
intellectual capital such as human capital, relational capital, and
structural capital as well as smart technologies such as artificial
intelligence, Internet of Things, big data, and digitalization.
The United Nations included sustainable cities and communities in
its 2030 SDGs. Cities and, on a smaller scale, neighborhoods,
building managers and firms are now adopting technologies and
information systems to help achieve the energy, economic, social
and environmental transition. This volume gathers contributions on
the key organizational success factors for this transition. To do
so, it analyzes the role of information systems, use of data, and
technological assistance solutions from multiple perspectives. The
goal is to develop a framework that can successfully apply
information systems to organizational and environmental issues for
smart cities and smart buildings. Accordingly, the book addresses
living-lab experiment evaluation techniques, and provides critical
analyses of the role of the environment, context and users'
behavioral responses. In addition, it discusses key questions on
the efficient management of resources, need for appropriate IT
solutions, and employing co-creation with users to improve planning
and organization.
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