Accounting Information Systems for Decision Making by Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri

By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri

​This publication includes a choice of examine papers on accounting info structures together with their strategic function in selection methods, inside and among businesses. An accounting approach is a fancy procedure composed of a mixture of strictly interrelated parts equivalent to information, details, human assets, IT device, accounting types and strategies. Accounting details structures are frequently thought of the device by means of default for accounting automation. This ebook goals to cartoon a transparent photograph of the present country of AIS examine, together with layout, popularity 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 instrument. The booklet offers proof for this commentary by means of studying a variety of present concerns starting from idea improvement in AIS to useful purposes of accounting details platforms. particularly it makes a speciality of subject matters of transforming into curiosity within the realm of XBRL and monetary Reporting, administration info platforms, 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 structures managers and consultants.

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3 The Technical/Procedural Perspective Looking at possible changes in procedures and practice for XBRL assurance from the technical point of view, we can expect that auditor involvement implies the idea that the assurance of an XBRL financial statement does not simply mean formal compliance with the traditional format. Something more is necessary for the assurance process and of a higher complexity than might have been anticipated. If XBRL is thought of as a duplicate of the traditional format for the financial statement, no assurance service need be performed or repeated on it and no interest in XBRL can be expected.

Adapting auditing procedures to the new digital format will involve new expenses. Although the use of the ISA 3000 for an assurance for engagements on XBRL data is considered sufficient and appropriate in the present scenario, where both paper and digital formats exist [13], Srivastava and Kogan [10] maintain that when the XBRL financial statements will be the only format, traditional audit framework will have to be revisited and merged into the statutory audit methodology. However, according to Alles and Gray [33] the feasibility of an external auditor providing assurance of XBRL filings is a function not just of the absolute cost of auditing those XBRL filings, but also of two relative cost comparisons: (a) the cost of obtaining that externally provided XBRL assurance relative to the cost of preparing those filings; and (b) the cost of obtaining assurance on XBRL filings from an external auditor relative to the cost of doing so using internal providers of confidence.

In this respect, the most relevant concern is the auditors’ openness to accept automatic digital procedures and to invest in deeper training on IT tools. Under this perspective, the Technology Acceptance Model (TAM) appears to us an interesting approach for the aim of this paper. As for the regulatory perspective, where institutional isomorphism provided a behavioural explanation for auditor interest in XBRL based on their search for legitimacy, TAM may also offer a behavioural or perceptional rationale for studying auditor involvement with XBRL.

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