Accounting Information Systems in an Open Society. Emerging Trends and Issues

Journal title MANAGEMENT CONTROL
Author/s Daniela Mancini
Publishing Year 2016 Issue 2016/1
Language English Pages 12 P. 5-16 File size 51 KB
DOI 10.3280/MACO2016-001001
DOI is like a bar code for intellectual property: to have more infomation click here

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

During the second decade of the XXI Century, several contextual forces have changed the way in which firms interact with environment. The economic and financial crisis, the development of technologies, the convergence between different communication channels and the spread of social networks are just some of the forces that determine a quick and radical change in the way employees and firms look at the future and interact each other. This contribution focuses on the meaning of the word "open" as one of the keywords of this period and highlights how the open society affects accounting information systems, as systems processing information to support strategic decisions in such a complicated environment.

Keywords: Accounting information systems, open society.

  1. Agrifoglio R., Metallo C. (2011), Virtual Environment and Collaborative Work: the Role of Relation Quality in Facilitating Individual Creativity, in: D’Atri A., Ferrara M., George J.F., Spagnoletti P. (eds.), Information Technology and Innovation Trends in Organizations, Heidelberg, Springer-Verlag.
  2. Bellini F., D’Ascenzo F. (2015), Evaluation of the e-Invoicing Impacts through a set of Key Performance Indicators, Management Control 3, pp. 9-21. DOI: 10.3280/MACO2015-003002
  3. Bughin J., Chui M. (2010), The rise of the networked enterprise: Web 2.0 finds its payday, McKinsey Quarterly, December.
  4. Capriglione A., Casalino N., Draoli M. (2011), Relational Networks for the Open Innovation in the Italian Public Administration, in D’Atri A., Ferrara M., George J.F., Spagnoletti P., Information Technology and Innovation Trends in Organizations, Physica-Verlag.
  5. Caputo F., Livieri B., Venturelli A. (2014), Intangibles and Value Creation in Network Agreements: analysis of italian firms, Management Control, Special Issue 2, pp. 45-70. DOI: 10.3280/MACO2014-002003
  6. Cardoni A. (2012), Business planning and management accounting in strategic networks: theoretical development and empirical evidence from enterprises’ network “agreement”, Management Control, Suppl. 3, pp. 91-116. DOI: 10.3280/MACO2012-00SU3005
  7. Castriotta M., Di Guardo M.C. (2011), Open Innovation and Crowdsourcing: the Case of Mulino Bianco, in D’Atri A., Ferrara M., George J.F., Spagnoletti P., Information Technology and Innovation Trends in Organizations, Physica-Verlag.
  8. Corsi K., Mancini D. (2015), Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience, Management Control, 3, pp. 65-91. DOI: 10.3280/MACO2015-003005
  9. Dechow N., Mouritsen (2005), Enterprise resource planning systems, management control and the quest for integration, Accounting Organization Society, vol. 30, issue 7/8, pp. 691-733. DOI: 10.1108/IJOPM-11-2011-0430
  10. Fradeani A. (2005), La globalizzazione della comunicazione economico-finanziaria. IAS/IFRS e XBRL, Milano, Giuffrè.
  11. Hawryszkiewycz I.T. (2010), A framework for synchronizing collaborative technology with changing enterprise environment, International Symposium on Collaborative Technologies and Systems (CTS), Chicago, IL.
  12. Jackson P. (2015), Networks in a Digital World: A Cybernetics Perspective, European Conference of Information Systems (ECIS), Completed Research Papers, Paper 85.
  13. Laine S., Lee C., Nieminen M. (2015), Trasparent Data Supply for Open Information Production Process, Twenty-Third European Conference on Information Systems (ECIS), Munster, Germany.
  14. Maccani G., Donnellan B., Helfert M. (2015), Exploring the Factors that Influence the Diffusion of Open Data for New Service Development: an Interpretative Case Study, Twenty-Third European Conference on Information Systems (ECIS), Munster, Germany.
  15. Mancini D. (2011), L’azienda-rete e le decisioni di partnership: il ruolo del Sistema informative relazionale, Management Control, 1, pp. 65-97. DOI: 10.3280/MACO2011-001004
  16. Mancini D., Corsi K (2016), Management control systems and use of digital platforms: a multi case study comparison, International Journal of Auditing Technology, (forthcoming).
  17. Mancini D., Ferruzzi C. (2016), Using collaboration platforms for management control processes: new opportunities for integration, in Torre T., Braccini A.M., Spinelli R., Empowering Organizations. Enabling Platforms and Artefacts, LNISO, Springer International Publishing, n. 11.
  18. Mancini D., Lamboglia R. (2016), Accounting information system and transparency: a theoretical framework, in Corsi K., Castellano N., Lamboglia R., Mancini D., Reshaping accounting and management control system through digital innovation. New opportunities from business information systems, LNISO, Springer International Publishing (forthcoming).
  19. Mancini D., Vaassen E.H.J., & Dameri R.P. (2013), Trends in accounting information systems, in Mancini D., Vaassen E.H.J., & Dameri R.P. (Eds.), Accounting Information Systems for Decision Making, LNISO, Heidelberg, Springer Verlag.
  20. Marchi L. (2011), L’evoluzione del controllo di gestione nella prospettiva informative e gestionale esterna, Management Control, 3, pp. 5-16. DOI: 10.3280/MACO2011-003001
  21. Massaro M., Moro A., Lucas M. (2012), Approcci formali e informali al controllo negli innovation network. La relazione tra leve del controllo e fattori della fiducia, 1, pp. 27-54. DOI: 10.3280/MACO2012-001003
  22. McAfee A.P. (2006), Enterprise 2.0: The Dawn of Emergent Collaboration, MITSloan Mangement Review, Spring, vol. 47, n. 3.
  23. Ming Lee Wen S., Tze-Chang Liu (2016), Reconsidering teachers’ habits and experiences of ubiquitous learning to open knowledge, Computers in Human Behaviour, n. 55.
  24. Open Knowledge Foundation (2016), http://okfn.org/opendata/, http://opendefinition.org/od/2.1/en/.
  25. Ponte D. (2015), Enabling an Open Data Ecosystem: Preliminary Findings, From the Market, Twenty-Third European Conference on Information Systems (ECIS), Munster, Germany.
  26. Resca A., Za S. and Spagnoletti P. (2013), Digital Platforms as Sources for Organizational and Strategic Transformation: A Case Study of the Midblue Project, Journal of Theoretical and Applied Electronic Commerce Research, Vol. 8, No. 2,
  27. Verganti R., Pisano G.P. (2008), Which Kind of Collaboration Is Right for You?, Harvard Business Review, 86, no. 12. DOI: 10.1108/sd.2009.05625dad.001

    Impossibile comunicare con Crossref: A connection attempt failed because the connected party did not properly respond after a period of time, or established connection failed because connected host has failed to respond. (doi.crossref.org:443)

Daniela Mancini, Accounting Information Systems in an Open Society. Emerging Trends and Issues in "MANAGEMENT CONTROL" 1/2016, pp 5-16, DOI: 10.3280/MACO2016-001001