Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Sara Trucco
Anno di pubblicazione 2016 Fascicolo 2016/1
Lingua Inglese Numero pagine 14 P. 91-104 Dimensione file 110 KB
DOI 10.3280/MACO2016-001006
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

The paper seeks to analyze the effects that an integrated Information Technology (IT) system and the overall integration of accounting systems have on the quality in managerial information. The exploratory analysis was based on a sample of Italian managers (controllers and financial accountants) working for both publicly held and non-publicly held firms, both large and small/medium-size companies. Preliminary empirical findings based on a survey from the Italian context have contributed to reduce the gap in the literature and to provide some evidence useful for managerial practices.

Keywords:Managerial Information, Integrated Information Technology, Integration of Accounting Systems, Italian Firms

  1. Albrecht W.D. (2011), LinkedIn For Accounting And Business Students, Am J Bus Educ AJBE 4, pp. 39-42.
  2. Azzali S., Mazza T. (2011), La valutazione degli Information Technology Controls nell’ambito di sistemi di controllo interno: I risultati di una ricerca empirica, Management Control, 3, pp. 91-118. DOI: 10.3280/MACO2011-003005
  3. Booth P., Matolcsy Z., Wieder B. (2000), The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience, Aust Account Rev, 10, pp. 4-18. DOI: 10.1111/j.1835-2561.2000.tb00066.x
  4. Brown T.A. (2006), Confirmatory Factor Analysis for Applied Research, First Edition, 1 edition, New York, The Guilford Press.
  5. Caglio A. (2003), Enterprise Resource Planning systems and accountants: towards hybridization? Eur Account Rev 12, pp. 123-153. DOI: 10.1080/0963818031000087853
  6. Castellano N. (2011), Modelli e misure di performance aziendale: analisi della letteratura e spunti di ricerca, Management Control, 1, pp. 41-63. DOI: 10.3280/MACO2011-001003
  7. Chapman C.S., Kihn L-A. (2009), Information system integration, enabling control and performance, Account Organ Soc 34, pp. 151-169. DOI: 10.1016/j.aos.2008.07.003
  8. Chiucchi M.S., Gatti M., Marasca S. (2012), The relationship between management accounting Does the organizational life cycle affect the management accounting system and ERP systems in a medium-sized firm: a bidirectional perspective, Management Control, Suppl. 3, pp. 39-65. DOI: 10.3280/MACO2012-00SU3003
  9. Cinquini L., Tenucci A. (2011), Business model in management commentary and the links with management accounting, Financ Report, 3, pp. 41-59. DOI: 10.3280/FR2011-SU003003.
  10. DiPiazza S.A., McDonnell D., Parrett W.G., et al (2006), Global capital markets and the global economy: A vision from the CEOs of the international audit networks, In Paris Global Public Policy Symposium (pp. 7-8).
  11. Felo A.J., Krishnamurthy S., Solieri S.A. (2003), Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis, Rochester, NY, Social Science Research Network.
  12. Gattiker T.F., Goodhue D.L. (2005), What Happens after ERP Implementation: Understanding the Impact of Interdependence and Differentiation on Plant-Level Outcomes, MIS Q 29, pp. 559-585.
  13. Grabski S., Leech S.A., Lu B. (2001), Risks and controls in the implementation of ERP systems, Int J Digit Account Res, 1, pp. 47-68. DOI: 10.1006/mare.2002.0189.
  14. Granlund M., Malmi T. (2002), Moderate impact of ERPS on management accounting: a lag or permanent outcome? Manag Account Res, 13, pp. 299-321.
  15. Hambrick D.C., Mason P.A. (1984), Upper Echelons: The Organization as a Reflection of Its Top Managers, Acad Manage Rev, 9, pp. 193-206. DOI: 10.5465/AMR.1984.4277628
  16. Hartmann F.G., Vaassen E.H. (2003), The changing role of management accounting and control systems: accounting for knowledge across control domains. http://dare.uva.nl/record/1/215071.
  17. Hemmer T., Labro E. (2008), On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems, J Account Res, 46, pp. 1209-1240. DOI: 10.1111/j.1475-679X.2008.00303.x.
  18. Hunton J.E., McEwen R.A., Wier B. (2002), The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans, J Inf Syst, 16, pp. 31-40.
  19. Ikäheimo S., Taipaleenmäki J. (2010), The divergence and convergence of financial accounting and management accounting-institutional analysis of the US, Germany and Finland, Betriebswirtschaft, 70, pp. 349-368.
  20. Jarrar Y.F., Al-Mudimigh A., Zairi M. (2000), ERP implementation critical success factors-the role and impact of business process management, Proc. 2000 IEEE Int. Conf. Manag. Innov. Technol, 2000 ICMIT 2000, pp 122-127, vol. 1.
  21. DOI: 10.1109/ICMIT.2000.917299
  22. Jones C.T., Luther R. (2005), Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective, Account Eur, 2, pp. 165-193.
  23. Kallunki J-P, Laitinen E.K., Silvola H. (2011), Impact of enterprise resource planning systems on management control systems and firm performance, Int J Account Inf Sys, 12, pp. 20-39.
  24. Maccarone P. (2000), The impact of ERPs on management accounting and control systems and the changing role of controllers.
  25. MacKay D.G. (1987), The organization of perception and action: a theory for language and other cognitive skills, New York, Springer.
  26. Marchi L. (2014), Nuove prospettive di valutazione delle performance nelle aziende di servizi, Management Control, 1, pp. 5-8. DOI: 10.3280/MACO2014-00100
  27. Markus M.L., Axline S., Petrie D., Tanis S.C. (2000), Learning from adopters’ experiences with ERP: problems encountered and success achieved, J Inf Technol, 15, pp. 245-265. DOI: 10.1080/02683960010008944
  28. Mintzberg H., Raisinghani D., Théorêt A. (1976), The Structure of “Unstructured” Decision Processes, Adm Sci Q, 21, pp. 246-275. DOI: 10.2307/2392045
  29. Popa-Paliu L., Godeanu I-C (2007), Resemblances and Differences between Financial Accounting and Management Accounting, Ann Univ Petrosani Econ, 7, pp. 283-288.
  30. Procházka D. (2012), The IFRS adoption and its influence on mutual relationship of financial and management accounting systems of Czech companies. Recent Res. Econ. Manag. Transform. Available:
  31. Http: wwwWseas Uselibraryconferences2011AngersEMTEMT-01 Pdf.
  32. Quagli A. (2011), Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda, Financ Report, 3, pp. 17-39.
  33. Quattrone P., Hopper T. (2001), What does organizational change mean? Speculations on a taken for granted category, Manag Account Res, 12, pp. 403-435.
  34. Sangster A., Leech S.A, Grabski S. (2009), ERP implementations and their impact upon management accountants, JISTEM - J Inf Syst Technol Manag, 6, pp. 125-142.
  35. Scapens R.W., Jazayeri M. (2003), ERP systems and management accounting change: opportunities or impacts? A research note, Eur Account Rev, 12, pp. 201-233. DOI: 10.1080/0963818031000087907
  36. Taipaleenmäki J., Ikäheimo S. (2013), On the convergence of management accounting and financial accounting – the role of information technology in accounting change, Int J Account Inf Syst, 14, pp. 321-348. DOI: 10.1016/j.accinf.2013.09.003
  37. Trucco S. (2015), Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context, Springer.
  38. Van der Stede W.A., Young S.M., Chen C.X. (2007), Doing management accounting survey research, in Chapman C.S., Hopwood A.G., Shields M.D. (Eds.), Handbook of Management Accounting Research, vol. 1., Amsterdam, Elsevier, pp. 445-478.
  39. Wagenhofer A. (2006), Management Accounting Research in German‐Speaking Countries, J Manag Account Res, 18, pp. 1-19. DOI: 10.2308/jmar.2006.18.1.1
  40. Weißenberger B.E., Angelkort H. (2011), Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness, Manag Account Res, 22, pp. 160-180. DOI: 10.1016/j.mar.2011.03.003
  41. Zambon S. (2011), The managerialisation of Financial Reporting: an introduction to a destabilising accounting change, Financ Report, 3, pp. 5-16.

  • L'utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale Claudia Presti, Nicola Castellano, Luciano Marchi, in MANAGEMENT CONTROL 3/2021 pp.16
    DOI: 10.3280/MACO2021-003002

Sara Trucco, Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers in "MANAGEMENT CONTROL" 1/2016, pp 91-104, DOI: 10.3280/MACO2016-001006