By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This e-book encompasses a choice of examine papers on accounting info structures together with their strategic position in selection procedures, inside and among businesses. An accounting procedure is a fancy procedure composed of a mixture of strictly interrelated components comparable to info, details, human assets, IT device, accounting types and approaches. Accounting info platforms are frequently thought of the software through default for accounting automation. This ebook goals to cartoon a transparent photograph of the present kingdom of AIS learn, together with layout, popularity and reliance, value-added choice making, interorganizational hyperlinks, and approach advancements. The contributions during this quantity emphasize that AIS has grown right into a strong strategic instrument. The ebook presents proof for this remark through interpreting a variety of present matters starting from thought improvement in AIS to functional purposes of accounting info platforms. particularly it specializes in subject matters of becoming curiosity within the realm of XBRL and monetary Reporting, administration details structures, IT/IS Audit and IT/IS Compliance. The e-book might be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with info structures managers and consultants.
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Additional info for Accounting Information Systems for Decision Making
Although some benefits of XBRL adoption (in terms of efficiency, comparability and standardization of financial reporting) anticipated by scholars did not materialize [30, 58], a cultural approach would allow practitioners and auditors to monitor XBRL developments and assurance applications. Academics and scholars should continue to investigate and communicate XBRL-related auditing issues. Alas, as mentioned earlier, meaningful changes in the auditing approach arise most often as a consequence of financial scandals, and not through the cultural impetus of auditors’ professional organizations.
So there might be an increase in revenues for auditors but I’m almost sure that if an increase in costs will happen, this will be surely limited. This category of respondents shows which are the main impressions of auditors regarding the XBRL assurance to the regime, and not just regarding the XBRL implementation. On the basis of the impressions expressed by auditors, it is enough clear that it is difficult for them to make a conscious Cost-Utiliy Analysis, since they never made auditing on XBRL financial statements; it is also quite clear that, whatever the line of thought, the interest in XBRL for these auditors is closely linked to the technical complexity that XBRL will lead and, subsequently, to the economic effects.
Lastly, the above research question does represent a research field explicitly identified by some scholars . In order to survey what motives and goals might draw auditing professionals into more involvement with XBRL issues, this and the following subsections will propose and test a framework based on the four different perspectives. Our main hypothesis is that one or more of the following determinants contribute to the state of inattention by auditors for XBRL: 1. Regulatory, that is, the absence of a regulation on the XBRL auditing and assurance issues; 2.
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