Strengthening Information and Control Systems: The Synergy Between Information Technology and Accounting Models (Lecture Notes in Information Systems and Organisation)

This book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new information technologies (ERP, BI, web-based technology, data mining, XBRL, etc.) and new or renewed accounting models and tools (performance indicators, prevision and simulation models, accounting models for public administration, etc.) in order to enhance an organization’s capability to manage information and make valuable decisions. The search for these synergies takes place at all organizational levels:

• at a strategic level, in order to simulate and forecast behaviors and financial results
• at a management level, in order to innovate performance measurement and improve value creation
• at the operational level, in order to improve information quality and the efficiency of the information process. This book is particularly useful for IS and CFO managers and scholars, as it is based on a selection of the best papers – original, double blind reviewed contributions - presented to the Annual Conference of the Italian Chapter of AIS under the category “Accounting Information Systems”.
  

本書提供了一系列關於資訊科技與會計和控制模型之間關係的原創研究論文。本書討論了在建立新的資訊科技（如ERP、BI、基於網路的技術、數據挖掘、XBRL等）與新的或更新的會計模型和工具（績效指標、預測和模擬模型、公共行政會計模型等）之間建立協同關係的重要性，以增強組織管理信息和做出有價值的決策的能力。尋求這些協同效應發生在各個組織層面上：

- 在戰略層面上，以模擬和預測行為和財務結果
- 在管理層面上，以創新績效衡量和提高價值創造能力
- 在操作層面上，以提高信息質量和信息處理效率

本書對資訊系統和首席財務官（CFO）經理和學者特別有用，因為它基於意大利AIS分會年度會議中“會計信息系統”類別下的最佳論文選集，這些論文都是原創的、經過雙盲審查的貢獻。