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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.
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