By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This publication encompasses a selection of learn papers on accounting details structures together with their strategic function in choice techniques, inside of and among businesses. An accounting method is a posh process composed of a mixture of strictly interrelated parts resembling info, info, human assets, IT software, accounting types and approaches. Accounting details platforms are frequently thought of the device by means of default for accounting automation. This e-book goals to caricature a transparent photo of the present nation of AIS learn, together with layout, popularity and reliance, value-added determination making, interorganizational hyperlinks, and approach advancements. The contributions during this quantity emphasize that AIS has grown right into a strong strategic software. The e-book presents facts for this remark through reading quite a lot of present concerns starting from thought improvement in AIS to useful functions of accounting details platforms. particularly it makes a speciality of subject matters of becoming curiosity within the realm of XBRL and fiscal Reporting, administration details platforms, IT/IS Audit and IT/IS Compliance. The booklet could be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with details platforms managers and consultants.
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Extra info for Accounting Information Systems for Decision Making
A multiple case study approach is considered as a variant of the case study . Therefore, it maintains Are Auditors Interested in XBRL? 31 all the advantages of the case study, and, at same time, it reduces the typical weaknesses of the single case study. The multiple case study method, in fact, holds the potential to provide more compelling and robust results . Moreover, the single case study analysis of specific situations affords results that may be generalized only with difficulty. Instead, the multiple case study approach allows direct replications of cases , thus allowing differences and similarities to emerge among them.
Therefore, our first proposition states: Proposition 1 For independent auditors to be interested in XBRL, assurance of an XBRL financial statement should be mandated by law and auditing associations should issue XBRL assurance standards. 2 The Economic Perspective Business opportunities can provide stronger motivation. Because auditing firms are private companies, profit is without a doubt the main reason for their moving into new business opportunities. In this sense, it has been stated that the decision whether to ask the auditor to provide XBRL-related assurance is essentially a cost/ benefit decision based on the relative cost of the various providers of confidence .
How much important is the legislature Does XBRL imply new costs? intervention in promoting the auditing of XBRL-related documents? The technical perspective The cultural perspective Does XBRL lead to any changes in auditing Is XBRL more than a new IT tool? procedures? Does XBRL provoke resistance to adopt new Does XBRL change the approach to auditing? automatic techniques? Does XBRL change the IT work? Which are the conditions for diffusing the XBRL innovation? Are Auditors Interested in XBRL? 33 Since the aim of the research is to test the framework presented in the previous sections of this research paper, the structure of the interviews has been designed in a way to submit questions for each perspective, according to our theoretical propositions.
Accounting Information Systems for Decision Making by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri