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This book analyses the role of Enterprise Resource Planning (ERP)
and Business Intelligence (BI) systems in improving information
quality through an empirical analysis carried out in Italy. The
study begins with a detailed examination of ERP features that
highlights the advantages and disadvantages of ERP adoption.
Critical success factors for ERP implementation and
post-implementation are then discussed, along with the capabilities
of ERP in driving the alignment between management accounting and
financial accounting information.The study goes on to illustrate
the features of BI systems and to summarize companies' needs for
BI. Critical success factors for BI implementation are then
presented, along with the BI maturity model and lifecycle. The
focus of the research entails a detailed empirical analysis in the
Italian setting designed to investigate the role played by ERP and
BI systems in reducing information overload/underload and improving
information quality by influencing the features of information
flow. The practical and theoretical implications of the study are
discussed and future avenues of research are suggested. This book
will be of value for all those who have an interest in the
capacities of ERP and BI systems to enhance business information
quality.
This book analyses the role of Enterprise Resource Planning (ERP)
and Business Intelligence (BI) systems in improving information
quality through an empirical analysis carried out in Italy. The
study begins with a detailed examination of ERP features that
highlights the advantages and disadvantages of ERP adoption.
Critical success factors for ERP implementation and
post-implementation are then discussed, along with the capabilities
of ERP in driving the alignment between management accounting and
financial accounting information.The study goes on to illustrate
the features of BI systems and to summarize companies' needs for
BI. Critical success factors for BI implementation are then
presented, along with the BI maturity model and lifecycle. The
focus of the research entails a detailed empirical analysis in the
Italian setting designed to investigate the role played by ERP and
BI systems in reducing information overload/underload and improving
information quality by influencing the features of information
flow. The practical and theoretical implications of the study are
discussed and future avenues of research are suggested. This book
will be of value for all those who have an interest in the
capacities of ERP and BI systems to enhance business information
quality.
This book analyzes the relationship between integrated reporting
and audit quality within the European context, presenting empirical
evidence and drawing on a broad review of the available literature
in order to evaluate the ability of integrated reporting to enhance
audit risk assessment. Dedicated sections first elucidate the
concepts of integrated reporting and audit quality. The main
integrated reporting frameworks are compared, the role of
integrated reporting within a firm's disclosure is examined, and
all aspects of audit risk are discussed. The key question of the
impacts of integrated reporting on the components of audit risk is
then addressed in detail, with reference to empirical findings,
their practical implications, and their limitations. The concluding
section explores the future of corporate reporting and the
development of the next integrated reporting framework and
summarizes the insights that the analysis in the book offers into
the relationship between integrated reporting and audit quality in
the European setting.
This book presents empirical evidence on the convergence of
financial and management accounting in the Italian context. The
author provides an overview of the development paths of financial
accounting including its evolution, role of non-financial, forward
looking and voluntary disclosures, and internal determinants such
as corporate governance and business culture. The author uses the
premises of agency, signalling, legitimacy and institutional
theories in understanding this evolution, and includes the
perspective of professional associations and academics on the
topic. Based on survey data, the reader is provided with valuable
insights into the Italian accounting scene.
This book presents empirical evidence on the convergence of
financial and management accounting in the Italian context. The
author provides an overview of the development paths of financial
accounting including its evolution, role of non-financial, forward
looking and voluntary disclosures, and internal determinants such
as corporate governance and business culture. The author uses the
premises of agency, signalling, legitimacy and institutional
theories in understanding this evolution, and includes the
perspective of professional associations and academics on the
topic. Based on survey data, the reader is provided with valuable
insights into the Italian accounting scene.
This book analyzes the relationship between integrated reporting
and audit quality within the European context, presenting empirical
evidence and drawing on a broad review of the available literature
in order to evaluate the ability of integrated reporting to enhance
audit risk assessment. Dedicated sections first elucidate the
concepts of integrated reporting and audit quality. The main
integrated reporting frameworks are compared, the role of
integrated reporting within a firm's disclosure is examined, and
all aspects of audit risk are discussed. The key question of the
impacts of integrated reporting on the components of audit risk is
then addressed in detail, with reference to empirical findings,
their practical implications, and their limitations. The concluding
section explores the future of corporate reporting and the
development of the next integrated reporting framework and
summarizes the insights that the analysis in the book offers into
the relationship between integrated reporting and audit quality in
the European setting.
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