27: Accounting Information Systems
Track Description
Theme
The Accounting Information Systems track is interested in research on the link between accounting with information technology and information systems, in particular are highly encouraged research work on topics that range from IT/IS governance, IT/IS risk assessment and IT/IS compliance and their relationship.
In the last decade, all over the world, have been introduced a number of laws, code of conducts, guidelines to aim at stimulating the disclosure of companies’ reporting, harmonization, transparency, efficiency and effectiveness of information processes. The European Commission, as well as other international organizations and institutions, played a central role, forcing companies to comply with laws. Key initiatives have been IAS/IFRS mandatory adoption, internal control systems over financial reporting attestation, e-envoicing and so on.
It is very likely that this trend (i.e. the promulgation of growing number initiatives to regulate, directly or indirectly, financial and accounting information systems) will be carried out in the years to come.
This track is aimed at discovering how such trend affect accounting information systems as well as skills and activities of accounting professionals. Furthermore, it aims to encourage studies which highlight if and how accounting professionals, accounting information systems, accounting models may benefit from stimulus coming from mandatory regulations. In fact AIS could plays an important role in supporting companies to satisfy legal requirements. At the same time the adoption of laws, in a substantial and not formal way; the need to avoid compliance risks, and/or reputational risks and/or fraud risks could trigger relevant changes in companies’ IS/IT systems.
What are the risks and critical issues that emerge from this scenario? Which are the consequent changes to the settled practices? Which are the positive and strategic effects for firms, their accounting actors and their decision support systems?
Types of Contributions
The track will cover a wide range of topics. Topics of interest include, but are not limited to:
- AIS modeling and design,
- AIS ontology
- AIS for service accounting
- AIS and changes of information processes for compliance issues,
- XBRL, e-invoicing and compliance,
- IT governance, COSO, CobiT,
- Relationship between IT/IS governance and compliance with accountants’ role (Chief Financial Officer, Internal auditor, Compliance officer, and so on),
- Relationships between AIS with internal control systems, risk assessment and risk management systems,
- IS assurance, audit, continuous auditing, internal audit,
- IS evaluation, IT business value, IT/IS costs and benefits,
- IT audit and compliance
- AIS compliance, compliance metrics and compliance tools,
- Management control systems and compliance.
Perspectives from diverse fields such as computer science, business informatics, information systems, accounting, psychology, sociology, cognitive science, political science, behavioral science, service science, design science, and economics as well as high-quality and theoretically sound studies of any type (quantitative/qualitative studies, action research, surveys, behavioral/experimental studies, design science, case studies, theory development, etc.) are equally encouraged. Papers are also welcome, bringing together researchers and practitioners to improve different research perspectives on AIS. Theoretical or empirical studies are equally encouraged as well as different kind of research methodology. Completed research and research-in-progress papers will be accepted.
Track Chairs
Daniela Mancini <primary contact>
Daniela Mancini is Professor in Information Systems at Parthenope University of Naples in Italy, where she teaches also Strategic Cost Accounting. Her research interests concern accounting and management information systems, with a specific attention to the business networks’ context. She has been track chair at the ItAis Conferences 2012 and 2013. In ItAis2012 she was one of the best track chairs, she received 16 submissions and 16 accepted papers at the conference. In ItAis2013 she received 14 submissions and 11 accepted papers at the conference. She is co-editor of The Management Control review.
Barbro Back
Barbro Back is Professor in Accounting Information Systems at Åbo Akademi University in Turku, Finland. Her research interests include accounting information systems, business intelligence, neural networks, data mining and text mining. She has published her research in Journal of Management Information Systems, Accounting, Management and Information Technology, European Journal of Operations Research, International Journal in Intelligent Systems in Accounting, Management and Tax, Advances in Accounting, and in a number of other international journals. She currently serves on the editorial boards of International Journal of Business Information Systems, Journal of Emerging Technologies in Accounting and The International Journal of Digital Accounting Research. She is a member of the Steering Committee of XBRL Finland.
Enrique Bonsón
Enrique Bonsón is Professor of Accounting at the University of Huelva, Spain. He graduated and received his PhD from the University of Sevilla, Spain. His teaching experience encompasses a variety of accounting courses, including financial, management, accounting information systems and financial analysis. At the postgraduate level he has taught seminars on Artificial Intelligence and Expert Systems in Accounting, Digital Accounting, Research Methodologies in Accounting and XBRL. He has a range of interrelated research interests in Accounting Information Systems, Continuous Audit, Corporate Reporting and the Internet, Corporate Social Responsibility, Digital Assurance, Integrated Reporting, Social Media and Web 2.0 for Stakeholder´s Engagement. His research publications appear in many academic, business and professional periodicals. He is co-editor of the International Journal of Digital Accounting Research and serves on editorial boards of several international journals.
Geert Poels
Geert Poels is full professor of Management Information Systems and member of the professorial staff of the Faculty of Economics and Business Administration, Ghent University. His main functions are chairman of the Faculty Scientific Research Committee, faculty representative in the University Research Council, and head of the Business Informatics Research Group UGentMIS (http://www.mis.ugent.be). He is also affiliated to the UGent Center for Service Intelligence and is a member of the UGent research Consortium Innovation and all inclusive Growth. His main research domains are Conceptual Modeling, Business Modeling, Business Process Management, Enterprise Architecture and Service Science. In his postdoctoral research he investigated the benefits of a patterns-based approach to the conceptual modeling of accounting cycles using the REA enterprise ontology as a theoretical foundation.
Associate Editors
- Francesco Bellini, University of Rome La Sapienza
- Katia Corsi, University of Sassari
- Paola Dameri, University of Genoa
- Steven De Haes, University of Antwerp
- Tomás Escobar, University of Huelva
- Carsten Felden, Technische Universität Bergakademie Freiberg
- Concetta Ferruzzi, The Italian National Institute of Statistics – ISTAT
- Francisco Flores, Iriarte College of Tourism and Management
- Stefano Garzella, Parthenope University of Naples
- Frederik Gailly, Ghent University
- Guido Geerts, University of Delaware
- Benita Gullqvist, Åbo Akademi University
- Mieke Jans, University of Hasselt
- Paul Johannesson, Stockholm University
- Claudia Koschtial, Technische Universität Bergakademie Freiberg
- Eija Koskivaara, Assistant Professor, University of Turku
- Wim Laurier, Facultés Universitaires Saint-Louis
- Luciano Marchi, University of Pisa
- Joshua Onome Imoniana, Universidade Presbiteriana Mackenzie
- Antonella Paolini, University of Macerata
- Miklos Vasarhelyi, Rutgers University
- Hans Weigand, Tilburgh University
Additional Information
After presentation of all accepted papers, the track chairs will recommend selected papers for fast-track publication in The International Journal of Digital Accounting Research (http://www.ijdar.org/aims-and-scope) and in The Management Control review (http://www.francoangeli.it/riviste/sommario.asp?IDRivista=166).