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Accounting Information Systems in an Open Society. Emerging Trends and Issues

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  • Daniela Mancini

Abstract

During the second decade of the XXI Century, several contextual forces have changed the way in which firms interact with environment. The economic and financial crisis, the development of technologies, the convergence between different communication channels and the spread of social networks are just some of the forces that determine a quick and radical change in the way employees and firms look at the future and interact each other. This contribution focuses on the meaning of the word "open" as one of the keywords of this period and highlights how the open society affects accounting information systems, as systems processing information to support strategic decisions in such a complicated environment.

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  • Daniela Mancini, 2016. "Accounting Information Systems in an Open Society. Emerging Trends and Issues," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 5-16.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2016-001001
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    11. Fabio Caputo & Barbara Livieri & Andrea Venturelli, 2014. "Intangibles and Value Creation in Network Agreements: analysis of Italian firms," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 45-70.
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    5. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2020. "Factors promoting and hindering the adoption of management accounting tools. Evidence from Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 19-38.
    6. Claudia Presti & Nicola Castellano & Luciano Marchi, 2021. "L?utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 16-40.
    7. Albanese, Massimo, 2023. "Reviewing literature through multidimensional representations," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    8. Barbara Iannone & Carlo Piretti, 2021. "L?approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 81-104.
    9. Maria Pia Maraghini, 2018. "Management Control: il "gattopardo" per il governo aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 5-11.
    10. Andrea Cardoni, 2018. "Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuit?: a knowledge transfer matter?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 5-15.
    11. Palmira Piedepalumbo & Concetta Metallo & Daniela Mancini, 2017. "La Network Governance a supporto dell?Open Innovation: un?analisi della letteratura," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 79-94.
    12. Sebastiano Cupertino & Gianluca Vitale & Angelo Riccaboni, 2018. "L?impatto dei Big Data sulle attivit? di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 59-86.
    13. Federica Palazzi & Francesca Sgrò & Massimo Ciambotti & Nick Bontis & Lorenzo Gelsomini, 2023. "The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 135-165, June.
    14. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018. "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 191-215, June.
    15. Gulin, Danimir & Hladika, Mirjana & Valenta, Ivana, 2019. "Digitalization and the Challenges for the Accounting Profession," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2019), Rovinj, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019, pages 502-511, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    16. Luciano Marchi, 2021. "Temi e medodologie di ricerca nell?area Management Control: stato dell?arte e prospettive," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 165-170.
    17. Luciano Marchi, 2018. "Quale metodologia di ricerca sulle tematiche di Management Control?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 5-10.
    18. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.

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