By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This e-book incorporates a selection of examine papers on accounting details platforms together with their strategic function in choice approaches, inside and among businesses. An accounting procedure is a posh process composed of a mixture of strictly interrelated parts corresponding to facts, details, human assets, IT software, accounting versions and tactics. Accounting info structures are frequently thought of the software by way of default for accounting automation. This ebook goals to caricature a transparent photo of the present country of AIS study, together with layout, attractiveness and reliance, value-added choice making, interorganizational hyperlinks, and technique advancements. The contributions during this quantity emphasize that AIS has grown right into a strong strategic software. The ebook offers proof for this statement via analyzing quite a lot of present concerns starting from concept improvement in AIS to useful purposes of accounting details structures. specifically it makes a speciality of subject matters of transforming into curiosity within the realm of XBRL and monetary Reporting, administration info platforms, IT/IS Audit and IT/IS Compliance. The ebook should be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with info structures managers and consultants.
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Extra info for Accounting Information Systems for Decision Making
How can XBRL be useful to us in practice? Another issue that can counteract the interest in XBRL is the resistance to change related to the different way to perform the auditing activities. This point is closely related with the technical perspective. Only a few auditors agreed that the introduction of an innovation like XBRL has not serious impacts on the IT staff, since they are very accustomed and open to IT tools, but, if anything, XBRL might have impacts on the auditing activities, as it could lead to a more innovative auditing approach one.
Therefore, such a research method is based on the capability of qualitative data to explain the facts observed and for this reason it is suitable for conducting analysis of data that allow to obtain a confirm or a refutation of a theory. Are Auditors Interested in XBRL? 29 Proposition1: Assurance of an XBRLFS is mandated by law Mainassumptions: • Clear definition of the assurance or audit process • Limited legal liability • Existence of a Supervisory Board • Support of ISA, local Standards on Auditing or other recommended guidelines released by standard setters Proposition 2: Assurance of an XBRLFS allows sufficient profit margins Mainassumptions: • Economic benefit (fee) and utility (time saving) coming from XBRL assurance process exceed related cost (absolute and relative) • Adequate size of the companies assured may be prerequisite • FSs prepared according flexible and sophisticated GAAP Economic perspective Regulatory perspective coercive mimetic normative Institutional Isomorphism Theory Technology Acceptance Model perceived easy-of-use cost INTEREST OF INDEPENDENT AUDITORS IN XBRL perceived usefulness Technical/procedural perspective Proposition 3: Assurance of an XBRL FS does not simply mean formal compliance with the traditional format.
Interviews were conducted mainly through open-ended questions. Open-ended questions have advantages and disadvantages. The advantages relate to the possibility of discerning the real beliefs concealed behind the opinions expressed by the respondents and to the capacity of deeply understanding the reasons of discordant opinions for homogeneous interviewees. The disadvantages of this method are mainly related to the wide variety of answers obtainable, making scoring and coding difficult . However, given the breath of the issue and the exploratory aim of the research, and given the unforeseen number and variety of subjective opinions and perceptions that auditors expressed, open-ended questions seem to be the best solution to grab as much information as possible.
Accounting Information Systems for Decision Making by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri