By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This publication incorporates a selection of learn papers on accounting details platforms together with their strategic function in selection approaches, inside of and among businesses. An accounting approach is a fancy procedure composed of a mixture of strictly interrelated components comparable to info, info, human assets, IT device, accounting types and systems. Accounting info platforms are frequently thought of the software by means of default for accounting automation. This booklet goals to comic strip a transparent photograph of the present kingdom of AIS examine, together with layout, recognition and reliance, value-added selection making, interorganizational hyperlinks, and strategy advancements. The contributions during this quantity emphasize that AIS has grown right into a strong strategic device. The booklet offers proof for this remark by means of analyzing quite a lot of present matters starting from thought improvement in AIS to functional purposes of accounting info structures. particularly it makes a speciality of issues of turning out to be curiosity within the realm of XBRL and fiscal Reporting, administration details structures, IT/IS Audit and IT/IS Compliance. The booklet could be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with details structures managers and consultants.
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Extra info for Accounting Information Systems for Decision Making
Category Two—Higher Profit for Higher Efficiency. This category consist of 8 respondents, in detail, 3 senior managers and 5 managers. The answers received by the auditors have in common the recognition of a close relationship between the technical and the economic perspective. Obviously, auditing firms could have a great interest in XBRL if benefits exceed costs related to its implementation, adoption and successive assurance activity. Observing the results of the interviews, it clearly emerges a real difficulty for respondents to divide the economic from the technical perspective, being very strictly linked among them.
As to the balance between costs and benefits associated with the XBRL assurance process, the literature seems to offer contradictory results. For example, Roth (2009)  finds that the time it took auditors to review a bank’s quarterly financial information dropped from an average of 70 to 2 days. According to the IRDCEC (Italian Chartered Accountants Research Institute , XBRL benefits for external auditors will only come when XBRL, including XBRL-GL, is extended across the entire accounting system.
1 A framework for independent auditors’ interest in XBRL As the aim of this research is to survey auditors interest in XBRL, we made a preliminary survey in order to insure that the low interest of auditors does not depend on poor knowledge of XBRL benefits. Therefore, a preliminary investigation was carried out in order to gather descriptive data about the present situation of XBRL interest and to discover the perception of auditors about XBRL. To achieve such an initial investigation, a web survey method was chosen, given its suitability for reaching target groups located in widely distributed geographic areas .