Strengthening Information and Control Systems The Synergy Between In
This book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new information t
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Daniela Mancini Renata Paola Dameri Elisa Bonollo Editors
Strengthening Information and Control Systems The Synergy Between Information Technology and Accounting Models
Lecture Notes in Information Systems and Organisation Volume 14
Series editors Richard Baskerville, Atlanta, USA Marco De Marco, Milano, Italy Nancy Pouloudi, Athens, Greece Paolo Spagnoletti, Roma, Italy Dov Te’eni, Tel Aviv, Israel Jan vom Brocke, Vaduz, Liechtenstein Robert Winter, St. Gallen, Switzerland
More information about this series at http://www.springer.com/series/11237
Daniela Mancini Renata Paola Dameri Elisa Bonollo •
Editors
Strengthening Information and Control Systems The Synergy Between Information Technology and Accounting Models
123
Editors Daniela Mancini University of Naples “Parthenope” Naples Italy
Elisa Bonollo University of Genoa Genoa Italy
Renata Paola Dameri University of Genoa Genoa Italy
ISSN 2195-4968 ISSN 2195-4976 (electronic) Lecture Notes in Information Systems and Organisation ISBN 978-3-319-26486-8 ISBN 978-3-319-26488-2 (eBook) DOI 10.1007/978-3-319-26488-2 Library of Congress Control Number: 2015955375 Springer Cham Heidelberg New York Dordrecht London © Springer International Publishing Switzerland 2016 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Printed on acid-free paper Springer International Publishing AG Switzerland is part of Springer Science+Business Media (www.springer.com)
Contents
Looking for Synergies Between Accounting and Information Technologies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D. Mancini, R.P. Dameri and E. Bonollo
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Towards Strategic Management Accounting: The Nespoli Group Case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Iacopo Ennio Inghirami and Giuseppe Scribani
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Interpreting the Correlation Between the Capacity of Generating Added Value and the Use of Business Information Systems Through the Example of SMEs . . . . . . . . .
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