Umfang:
1 Online-Ressource (342 pages)
ISBN:
9783319495385
Serie:
Lecture Notes in Information Systems and Organisation v.20
Inhalt:
Contents -- Trends of Digital Innovation Applied to Accounting Information and Management Control Systems -- 1 Introduction -- 2 Data Management -- 3 Information Systems Architecture -- 4 Internal Reporting -- 5 External Reporting -- References -- Data Quality and Data Management in Banking Industry. Empirical Evidence from Small Italian Banks -- 1 Introduction -- 2 Literature Review -- 3 Dikar Model and Credit Risk Control -- 3.1 Data and Information in Credit Risk Management -- 4 Methodology -- 5 The Impact of Credit Monitoring on Financial Reporting: Evidences -- References -- How to Integrate Languages on Safety: A Participatory Information System to Improve Risk Management -- 1 Introduction -- 2 Different Languages in Risk Analysis and Assessment -- 3 Method -- 3.1 Context -- 3.2 Procedure -- 3.3 Descriptive and Participatory Analysis of Work Activity -- 3.4 Risk Classification Based on a Multifactor Risk Model -- 3.5 Definition of the Risk Information Unit -- 3.6 Qualitative Risk Assessment Based on an Activity/Risk Matrix -- 4 Conclusions -- References -- Cloud Computing Adoption in Italian SMEs: A Focus on Decision-making and Post-implementation Processes -- 1 Introduction -- 2 The Extant Literature on Cloud Computing Decision-making and Implementation Processes -- 3 Research Design -- 4 The Multiple Case Study -- 4.1 Alfa Home -- 4.2 Beta Insurance -- 4.3 Omega Tech -- 5 Discussion -- 6 Conclusions -- References -- Legislation-Aware Cloud Computing: An Overview -- 1 Introduction -- 2 Legislation Awareness and Data Privacy -- 3 An Overview of Existing Initiatives and Frameworks -- 4 A Semantic-Based Approach -- 5 Conclusion -- References -- The Impact of Cloud Infrastructure on Business Value: A Qualitative Analysis -- 1 Introduction -- 2 Research Project Description -- 2.1 Analyzed Companies -- 2.2 Projects´ Analysis
Inhalt:
3 Results of the Analysis -- 3.1 Strategic Goals and Resources Assessment -- 3.2 Provider Selection -- 3.3 Impact on IT Costs -- 4 Consideration About the Value of Cloud and Conclusions -- References -- Security SLAs for Cloud Services: Hadoop Case Study -- 1 Introduction -- 2 Problem Definition -- 3 Related Work -- 4 Security SLAs and Security Controls -- 5 Security Risk Assessment -- 6 Security Control Assessment -- 7 Conclusions -- References -- Exploring Sentiment on Financial Market Through Social Media Stream Analysis -- 1 Introduction -- 2 TrendMiner Architecture and Components -- 3 Processing of Information in the Financial Domain -- 3.1 Data Collection -- 3.2 Computation of Polarity, Annotation and Sentiment -- 4 User Interface and Examples of Market Investigations -- 4.1 Social-Economy -- 4.2 Initial Public Offering (IPO) -- 4.3 New Product Announcement -- 5 Conclusions and Future Developments -- References -- The Integration of Management Control Systems Through Digital Platforms: A Case Study -- 1 Introduction -- 2 Literature Review -- 3 Methodology and Research Design -- 4 Case Study Description -- 5 Discussion and Conclusion -- References -- AIS and Reporting in the Port Community Systems: An Italian Case Study in the Landlord Port Model -- 1 Introduction -- 2 Port Community System (PCS) -- 3 The Adoption and Evolution of PCSs in Seaports -- 4 The Role of AIS in the PCSs -- 5 Methodology -- 5.1 Case Study Description -- 6 Concluding Remarks -- References -- Building Effective SMA Systems Taking Advantage of Information Technology -- 1 Introduction -- 2 Mutual Relations Between Accounting Information Systems and Strategic Management Accounting -- 2.1 Accounting Information Systems and Strategic Management Accounting: Some Definitions -- 2.2 Strategic Management Accounting: An Empirical Perspective
Inhalt:
2.3 Strategic Management Accounting and Information Technology -- 3 Methodology -- 4 Strategic Management Accounting in Action: The Nespoli Group Case -- 4.1 Presentation of the Nespoli Group -- 4.2 The Implementation of Nespoli Group´s SMA System: Architectural and Theoretical Aspects -- 4.3 The Implementation of Nespoli Group´s SMA System: The Service Level Agreement Pilot Project -- 5 Evaluation of the Nespoli Group´s SMA System and Conclusions -- References -- Accounting Information System and Organizational Change: An Analysis in ``First Mover´´ Public Universities -- 1 Introduction -- 2 Accrual Accounting in the Public Sector and Organizational Change: A Literature Review -- 3 The New Accounting Information System of Italian Public Universities -- 4 The Accounting Management of Research Projects -- 5 The Comparative Case Study of the Universities of Genoa and Pisa -- 6 Discussion -- 7 Conclusions -- References -- A Performance Management System to Improve Student Success in Italian Public Universities: Conditions and Critical Factors of ... -- 1 Introduction and Objectives -- 2 Performance Management Systems in the Public Sector and in Public Universities -- 3 Introducing Performance Budgeting in Italian Public Universities: Lights and Shadows -- 4 A Performance Management System to Improve Didactic Performance of a Bachelor Degree Course -- 4.1 Phase A: The Precollege Phase and Entrance to Academic Year ``t´´ -- 4.2 Phase B: The Educational Path (Duration of the Degree Course) -- 4.2.1 Phase B.1: The First Year of the Degree Course -- 4.2.2 Phase B.2: The Second and Third Year of the Degree Course -- 4.2.3 Phase B.3: The Second Term of the Third Year of the Degree Course -- 4.3 Phase C: Post-degree Phase and Entrance into the Job World -- 5 Conclusion -- References -- Intelligent Systems in Health Care: A Socio-Technical View -- 1 Introduction
Inhalt:
2 Considering Intelligent Systems -- 3 Impacted Parties -- 4 Consequences of Intelligent Agents´ Implementation in Health-care Organisations -- 5 Ethical Aspects -- 6 Conclusion -- References -- Data-Mining Tools for Business Model Design: The Impact of Organizational Heterogeneity -- 1 Introduction -- 2 Knowledge Generation and Business Modeling -- 3 Structured Neural Networks and Business Modeling -- 4 Mining Through Customers´ Perceptions -- 5 Discussion of Results and Managerial Implications -- 6 Conclusions -- References -- Accounting Information System and Transparency: A Theoretical Framework -- 1 Introduction -- 2 Literature Review -- 2.1 Concepts of Transparency in the Public Sector -- 2.2 Accounting Information System and Transparency -- 3 Developing a Research Model to Analyse the Relation Between AIS Integration and Transparency -- 4 Conclusions and Future Research -- References -- Factors Influencing Mandatory and Voluntary e-Disclosure Diffusion by Municipalities -- 1 Introduction -- 2 Literature Review -- 3 Research Model and Hypotheses -- 4 Methodology -- 4.1 The Research Context: The Italian Municipalities -- 4.2 Measurement -- 4.3 Data Analysis -- 5 Discussion of Results -- References -- Accountability and Performance of Italian Local Government Authorities: How Does e-Disclosure Affect Performance? -- 1 Introduction -- 2 Accountability and Performance of Local Government Authorities -- 3 Method -- 3.1 Sample -- 3.2 Measurement -- 3.3 Control Variables -- 3.4 Descriptive Statistics -- 4 Regression Analysis -- 5 Discussion and Conclusions -- References -- Italian Web-Based Disclosure: A New Index to Measure the Information Released on Human Capital -- 1 Introduction -- 2 Literature Review -- 3 Sample and Research Method -- 3.1 Sample Selection and Data Source -- 3.2 Research Method -- 4 Results and Discussion -- 5 Conclusions
Inhalt:
References -- Intellectual Capital Management and Information Risk -- 1 Introduction -- 2 Literature Analysis -- 2.1 Information Risk and Asset Pricing -- 2.2 Intellectual Capital -- 2.3 Information Risk and IC Management -- 3 Hypothesis Development -- 4 Sample Selection and Data Collection -- 5 Statistical Model -- 6 Empirical Findings -- 7 Conclusions -- References -- XBRL Adoption in Public Organizations: Criticalities and Perspectives -- 1 Introduction -- 2 XBRL for Public Organizations: A Brief Overview and a Bit of Literature -- 3 Accounting Information System in Italian Public Organizations -- 4 XBRL Taxonomy for Public Organizations -- 4.1 SIOPE: Sistema Informativo sulle Operazioni degli Enti Pubblici (Information System on Public Organizations´ Operations) -- 4.2 ESA (European System of National and Regional Accounts), COFOG (Classification of the Functions of Government) and New Cla... -- 4.3 The Integrated Chart of Accounts -- 5 Conclusions -- References -- Implementation of Mandatory IFRS Financial Disclosures in a Voluntary Format: Evidence from the Italian XBRL Project -- 1 Introduction -- 2 Literature Review -- 3 The IFRS Taxonomy Pilot Project -- 4 The Participants -- 5 The Methodology -- 6 The Translation -- 7 The Mapping Process -- 8 XBRL Schemes Relating to the Balance Sheet and Income Statement -- 9 The Outcome of the Pilot Project -- 10 Looking Ahead -- References
Weitere Ausg.:
9783319495378
Weitere Ausg.:
Erscheint auch als Druck-Ausgabe Corsi, Katia Reshaping Accounting and Management Control Systems : New Opportunities from Business Information Systems Cham : Springer International Publishing,c2017 9783319495378
Sprache:
Englisch
