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Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control

In: Accounting Information Systems for Decision Making

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  • Roberto Del Gobbo

    (University of Macerata)

Abstract

The aim of this chapter is to highlight the potential role of integration of Accounting Information System (AIS) and Knowledge Management Systems (KMS) for strategic control. The benefits of this integration can be expressed in terms of better support to knowledge conversions and enhanced access to knowledge embedded in tacit models by applying knowledge discovery techniques for model externalization. We propose a modified version of PROFSET model as a tool for realizing the integration: combining elements from AIS (to calculate product profitability) and KMS (to discover regularities in the purchase behaviour of customer), the PROFSET model can enhance the quality of support provided to decision makers and produce benefits that cannot be realized with any one system.

Suggested Citation

  • Roberto Del Gobbo, 2013. "Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Eddy H. J. Vaassen & Renata Paola Dameri (ed.), Accounting Information Systems for Decision Making, edition 127, pages 139-149, Springer.
    • Handle: RePEc:spr:lnichp:978-3-642-35761-9_8
    DOI: 10.1007/978-3-642-35761-9_8
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    Cited by:

    1. Francesca Culasso & Elisa Giacosa & Daniele Giordino & Edoardo Crocco, 2022. "Digital transformation: Is Covid-19 a catalyst for micro and small enterprises first steps toward innovation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 71-94.

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