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This book presents a collection of original research papers addressing the relationship between information systems (IS) and innovation. “Open”, “Smart” and “Network” are three keywords that are currently guiding information systems (IS) innovation, enhancing IS potentialities and their ability to support decision-making processes. The book discusses the relevance of these three new concepts in connection with technological and organizational innovations (i.e. cloud, smart technologies and networking), and the role they play in the development of accounting and management information systems.The book's primary aim is to investigate how these innovations could influence information systems (with a particular focus on accounting and management information systems) by enhancing their information potentialities and improving accounting methodologies, performance measurement systems, data management, information systems architectures, and external and internal reporting.The book is based on a selection of the best papers—original double-blind reviewed contributions—presented at the 2016 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).

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 reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).

​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.