By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This e-book incorporates a number of study papers on accounting info platforms together with their strategic position in determination procedures, inside and among businesses. An accounting process is a posh approach composed of a mixture of strictly interrelated components resembling information, info, human assets, IT instrument, accounting versions and methods. Accounting details platforms are frequently thought of the device by means of default for accounting automation. This ebook goals to cartoon a transparent photograph of the present nation of AIS learn, together with layout, attractiveness and reliance, value-added selection making, interorganizational hyperlinks, and method advancements. The contributions during this quantity emphasize that AIS has grown right into a robust strategic instrument. The ebook offers facts for this remark by way of analyzing a variety of present concerns starting from thought improvement in AIS to functional functions of accounting details platforms. specifically it makes a speciality of issues of turning out to be curiosity within the realm of XBRL and monetary Reporting, administration info structures, IT/IS Audit and IT/IS Compliance. The ebook can be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with info platforms managers and consultants.
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Another interesting insight emerging from the interviews is that almost all the auditors belonging to this category evoked the financial scandals as the main trigger prompting change in Italy, explaining that when a fraud, which could have been avoided through the use of XBRL, is unmasked, then XBRL will get attention. An Analysis of the Relationships Between the Case Studies. The results of the interviews allowed to classify auditors in categories ordered on the basis of the frequency with which they have considered as relevant the same perspective.
New information technologies and, in particular, XBRL are valued in themselves for facilitating the introduction of new regulatory frameworks, such as IFRS and Solvency II . Finally, in order to reinforce this loop ‘‘regulation-IT-regulation’’ and to guarantee continuous compliance with the law, regulation may also develop an XBRL financial statement assurance service provided by independent auditors. 22 F. La Rosa and C. Caserio Once an XBRL assurance service is required by law, auditor involvement may follow to the Institutional Isomorphism Theory.
Thus, the Cost-Utility Analysis made by auditors does not return consistent results, but differing ideas on the convenience to perform an audit on XBRL financial statements or not. Indeed, questions regarding the costs and the profits that can arise from an XBRL assurance affect some main considerations: the cost of additional work for the IT staff; the cost of additional work for auditors; the profits obtainable from an XBRL assurance service. Regarding the IT staff, some auditors state that IT would be actively involved on new software and new IT activities, so making necessary further training costs; whereas, according to other auditors, the IT staff might take advantage of the 36 F.