Reshaping Accounting and Management Control Systems: New Opportunities from Business Information Systems PDF
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Lecture Notes in Information Systems and Organisation 20 Katia Corsi Nicola Giuseppe Castellano Rita Lamboglia Daniela Mancini Editors Reshaping Accounting and Management Control Systems New Opportunities from Business Information Systems Lecture Notes in Information Systems and Organisation Volume 20 Serieseditors PaoloSpagnoletti,Roma,Italy MarcoDeMarco,Roma,Italy NancyPouloudi,Athens,Greece DovTe’eni,TelAviv,Israel JanvomBrocke,Vaduz,Liechtenstein RobertWinter,St.Gallen,Switzerland RichardBaskerville,Atlanta,USA More information about this series at http://www.springer.com/series/11237 Katia Corsi (cid:129) Nicola Giuseppe Castellano (cid:129) Rita Lamboglia (cid:129) Daniela Mancini Editors Reshaping Accounting and Management Control Systems New Opportunities from Business Information Systems Editors KatiaCorsi NicolaGiuseppeCastellano SassariUniversity MacerataUniversity Sassari,Italy Macerata,Italy RitaLamboglia DanielaMancini ParthenopeUniversityofNaples ParthenopeUniversityofNaples Naples,Italy Naples,Italy ISSN2195-4968 ISSN2195-4976 (electronic) LectureNotesinInformationSystemsandOrganisation ISBN978-3-319-49537-8 ISBN978-3-319-49538-5 (eBook) DOI10.1007/978-3-319-49538-5 LibraryofCongressControlNumber:2017935810 ©SpringerInternationalPublishingAG2017 Thisworkissubjecttocopyright.AllrightsarereservedbythePublisher,whetherthewholeorpartof the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilarmethodologynowknownorhereafterdeveloped. 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Printedonacid-freepaper ThisSpringerimprintispublishedbySpringerNature TheregisteredcompanyisSpringerInternationalPublishingAG Theregisteredcompanyaddressis:Gewerbestrasse11,6330Cham,Switzerland Contents TrendsofDigitalInnovationAppliedtoAccountingInformationand ManagementControlSystems. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 D.Mancini,R.Lamboglia,N.G.Castellano,andK.Corsi DataQualityandDataManagementinBankingIndustry.Empirical EvidencefromSmallItalianBanks. . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 ElenaBruno,GiuseppinaIacoviello,andAriannaLazzini HowtoIntegrateLanguagesonSafety:AParticipatoryInformation SystemtoImproveRiskManagement. . . . . . . . . . . . . . . . . . . . . . . . . . 41 MarcoTrizio,CristianoOccelli,andAlessandraRe CloudComputingAdoptioninItalianSMEs:AFocuson Decision-makingandPost-implementationProcesses. . . . . . . . . . . . . . . 53 AdeleCaldarelli,LucaFerri,andMarcoMaffei Legislation-AwareCloudComputing:AnOverview. . . . . . . . . . . . . . . 77 BeniaminoDiMartino,GiuseppinaCretella,andAntonioEsposito TheImpactofCloudInfrastructureonBusinessValue:AQualitative Analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 RobertoCandiottoandSilviaGandini SecuritySLAsforCloudServices:HadoopCaseStudy. . . . . . . . . . . . . 103 MassimoFiccoandMassimilianoRak ExploringSentimentonFinancialMarketThroughSocialMedia StreamAnalysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 FrancescoBelliniandNicolaFiore TheIntegrationofManagementControlSystemsThroughDigital Platforms:ACaseStudy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 KatiaCorsi,DanielaMancini,andGiuseppinaPiscitelli v vi Contents AISandReportinginthePortCommunitySystems:AnItalianCase StudyintheLandlordPortModel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 AssuntaDiVaioandLuisaVarriale BuildingEffectiveSMASystemsTakingAdvantageofInformation Technology. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 IacopoEnnioInghirami AccountingInformationSystemandOrganizationalChange: AnAnalysisin“FirstMover”PublicUniversities. . . . . . . . . . . . . . . . . 183 ElisaBonollo,SimoneLazzini,andMaraZuccardiMerli APerformanceManagementSystemtoImproveStudentSuccess inItalianPublicUniversities:ConditionsandCriticalFactors ofanITSystem. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203 LuciaGiovanelli,FedericoRotondo,andLudovicoMarino` IntelligentSystemsinHealthCare:ASocio-TechnicalView. . . . . . . . . 221 Andreea-RoxannaObreja,PennyRoss,andPeterBednar Data-MiningToolsforBusinessModelDesign:TheImpact ofOrganizationalHeterogeneity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 NicolaCastellanoandRobertoDelGobbo AccountingInformationSystemandTransparency:ATheoretical Framework. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249 DanielaManciniandRitaLamboglia FactorsInfluencingMandatoryandVoluntarye-DisclosureDiffusion byMunicipalities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263 BenedettaGesueleandConcettaMetallo AccountabilityandPerformanceofItalianLocalGovernment Authorities:HowDoese-DisclosureAffectPerformance?. . . . . . . . . . . 277 LuigiLeporeandSabrinaPisano ItalianWeb-BasedDisclosure:ANewIndextoMeasurethe InformationReleasedonHumanCapital. . . . . . . . . . . . . . . . . . . . . . . . 289 SabrinaPisano,LuigiLepore,andFedericoAlvino IntellectualCapitalManagementandInformationRisk. . . . . . . . . . . . 303 ChiaraDemartini,DelioPanaro,andSaraTrucco XBRLAdoptioninPublicOrganizations:Criticalitiesand Perspectives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317 ElisaBonollo ImplementationofMandatoryIFRSFinancialDisclosuresina VoluntaryFormat:EvidencefromtheItalianXBRLProject. . . . . . . . 331 AndreaFradeani,CarloRegoliosi,AlessandroD’Eri, andFrancescoCampanari Trends of Digital Innovation Applied to Accounting Information and Management Control Systems D.Mancini,R.Lamboglia,N.G.Castellano,andK.Corsi Abstract Theperiodweliveisknownasthedigitalera.Thewayinwhichcompanies work and interact with each other has radically changed. The digitalisation of data, informationandflowsrequiresanadditionaleffortofresearch,especiallyinthefieldof accountinginformationandmanagementcontrolsystems,whichareunder-explored, inordertounderstandthepotentiality,thebenefitsandthedisadvantagesofthatkind oftechnologies.Theresearchworkspublishedinthisbookareaselectionofthebest papers submitted at the Accounting Information Systems track of the XII Annual ConferenceoftheItalianchapterofAssociationforInformationSystems(ItAIS2014), entitled“ReshapingOrganizationsthroughDigitalandSocialInnovation”. Keywords Accounting information systems • Digital innovation • Data management • Information systems architecture • Internal reporting • External reporting 1 Introduction Theresearchworkspublishedinthisbookareaselectionofthebestpaperssubmitted at the XII Annual Conferenceofthe Italian chapter ofAssociation for Information Systems(ItAIS2015),whichwasheldinRomeinOctober,andentitled“Reshaping Organizations through Digital and Social Innovation”. The volume contains 21researchworksthatwereacceptedattheconferenceafteradouble-blindreview andweremainlypresentedattheAccountingInformationSystemstrack. D.Mancini(*)•R.Lamboglia ParthenopeUniversityofNaples,Naples,Italy e-mail:[email protected];[email protected] N.G.Castellano MacerataUniversity,Macerata,Italy e-mail:[email protected] K.Corsi SassariUniversity,Sassari,Italy e-mail:[email protected] ©SpringerInternationalPublishingAG2017 1 K.Corsietal.(eds.),ReshapingAccountingandManagementControlSystems, LectureNotesinInformationSystemsandOrganisation20, DOI10.1007/978-3-319-49538-5_1 2 D.Mancinietal. The book presents a collection of papers concerning the relationship between digital innovations (such as cloud, data mining, XBRL, digital platforms) and accounting and management information systems. The aim of the book is to contribute to the current debate, in Italian research community of accounting information systems, on the impact of digital technologies on accounting and managementinformationsystemsthatsupportcontrolactivities. Businessinformationsystemisusuallydefinedasamixofinterrelatedelements suchas[1,2]: – Data, regarding corporate and environmental state, which are collected, organisedandstructuredindatabases. – Methodologies,proceduresandmodelstoassuretheeffectivenessandefficiency ofdataprocessingandthereliabilityofinformationflows. – Information technology infrastructures and tools and human resources as key elementstomanagecorporateinformationprocesses. – Information, obtained from data processing, which aims to meet internal and externalneedsthroughconsistentreportingsystems. Withregardtothebusinessinformationsystems,thecontributionsinthisbook focustheirattentionontheaccountingandmanagementinformationsystemswhich are dedicated to support manager’s decision-making using accounting data as primary information sources. Some papers consider how new technologies could reshape the accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, while other research studies show how managerial information needs affect and reshapetheadoptionofinformationtechnologiesaskingformoredigitalisation. Consistentlywiththekeyelementsofbusinessinformationsystems,inorderto highlighttheimpactsofdigitalinnovations,thebookisarticulatedinthefollowing sections: – Datamanagement,intermsofdatacollection,dataprocessingandsharingofa largeamountofdata. – Informationsystemsarchitecture,whichreferstothestructureoftheinformation system,theintegrationandconsistencyofitscomponents. – Internal reporting, regarding the way in which financial and non-financial information isreported andshared, and howit generatesknowledgetosupport managementdecision-makingprocesses. – External reporting, concerning the way in which financial and non-financial informationiscommunicatedandreportedtowardsexternalstakeholders. 2 Data Management The development of information technologies often represent a great opportunity forcompanies. With the passage oftime,technological innovationshave changed the way in which companies manage and process their information to support TrendsofDigitalInnovationAppliedtoAccountingInformationand... 3 reliable decision-making processes, considering, for example, the importance of datawarehousearchitectureforthedevelopmentofthebusinessintelligence,orthe relevance of multimedia technologies for the adoption of new form of economic andfinancialcommunication. Every IT innovation requires research and studies in order to understand its potentialityanddiscoveritspracticalimplicationsforfirms.Regardingaccounting andmanagementinformationsystems,themostimmediateimpactofITisondata management,i.e.thewayinwhichcompaniesmanagedataprocessinginorderto obtain reliable information. Initially, automation helped companies to gain effi- ciencyintheaccountingdatamanagementforfinancialandadministrivepurposes, subsequently, someother benefits emerged astimeliness ofinformation processes andreliabilityofinformationandreporting[1],andfinally,someintegrationissues have been highlighted [3, 4].Integration represents not only an implication ofIT, butalsoadifferentwaytoseeprocessesandorganisationthroughIT. Today firms live in a digitalised world and have to take into account digital technologies not only for strategic and competitive aims, but also for their impli- cationsonaccountinginformationandmanagementcontrolsystems.Manystudies have investigated how digital technologies affect business models, competitive advantages and firms’ approach to markets. Low attention is paid to the study of the implications of digital technologies on the way in which firms manage infor- mationandcontrolactivitiesfortheircompetitivesuccess.Theinvestigationofthe relationshipbetweendigitaltechnologiesandaccountinginformationsystemsand management control processes is just at the beginning and requires greater attention. Digitalisation is not only a technological innovation but implies a different philosophy in the way in which companies manage their business and processes. Some keywords characterise the philosophy of digital technology are ubiquity, openness and sharing [5]. Data and information have to be freely available and havetoflowfreeandwithoutrestrictionsamongorganisationsorgroupsofpeople. Moreover, data and information come from collaboration and co-creation, i.e. a broader vision of firms business based on openness and engagement. Finally, data andinformationhavetobeorganisedandmanagedtofacilitatesharingandre-using. Themostimmediateimpactofthesetechnologiesisondatamanagementthatis theprocesscompaniesfollowtocollect,select,classify,processdataandcommu- nicateandshareinformation.Inthissection,wepresentfourpaperswhichdealwith thattopic. Bruno et al. investigate the role of data management and data quality in credit riskcontrolinsmallItalian banks. Thesekinds ofbanksuseexternaldatabasesto collectdataforcreditriskcontrol;infact,theyoutsourcetheirinformationsystems becauseofpoorfinancialresources.Theresearchhighlightsthattheadoptionofan outsourced data management improves the quality and quantity of data processed and determines an enhancement of the knowledge of the risk profile of banks’ portfolio. Trizioetal.develop adigitalsystemtocollectdataforriskevaluationinthree hospital laboratories. The research highlights how the integration between infor- mation technologies (sensor to monitor physical environmental conditions, data
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