Reshaping accounting and management control systems : new opportunities from business information systems

• Other Authors: Corsi, Katia (Editor), Castellano, Nicola Giuseppe (Editor), Lamboglia, Rita (Editor), Mancini, Daniela (Editor)
• Format: Electronic eBook
• Language: English
• Published: Cham, Switzerland : Springer, 2017.
• Series: Lecture notes in information systems and organisation ; v. 20.
• Subjects: Accounting > Data processing.; Management information systems.; Technological innovations > Accounting.; Information technology > Management.; Cloud computing.; elektronické knihy; electronic books
• ISBN: 9783319495385; 9783319495378
• Physical Description: 1 online resource

This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can...

Table of 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 Management1 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 Processes3 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 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 Domain3.1 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.