Template-type: ReDIF-Article 1.0 Author-Name: Daniela Mancini Title: Accounting Information Systems in an Open Society. Emerging Trends and Issues Abstract: During the second decade of the XXI Century, several contextual forces have changed the way in which firms interact with environment. The economic and financial crisis, the development of technologies, the convergence between different communication channels and the spread of social networks are just some of the forces that determine a quick and radical change in the way employees and firms look at the future and interact each other. This contribution focuses on the meaning of the word "open" as one of the keywords of this period and highlights how the open society affects accounting information systems, as systems processing information to support strategic decisions in such a complicated environment. Classification-JEL: Keywords: Note: Pages:5-16 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56507&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Joshua Onome Imoniana Author-Name: Luiz Carlos Jacob Perera Title: The role of IS Auditing in assurance services Abstract: This study investigates the role of IS auditor concerning the digital environment in the assurance services. The study has its relevance where the implications of abandonment of ISA 401 or suppression ISA 620 in auditing engagement particularly, when one reflects upon the current complexity from use of digital technologies and the questionings arising from the recent financial scandals. As a result, this phenomenon has challenged the knowledge, expertise and role of independent auditors, which is primarily aimed at ensuring the reliability of accounting information by asserting business transactions or events in terms of integrity, occurrence, accuracy, cutoff, classification and disclosure. The study toes the critical reality theories to in-depth investigate the role of IS audit in financial audit engagement team in this digital environment. Based on our analysis, the independent auditors need to rethink the neglect of ISA 401 and ISA 620 in order to ensure the true rule of quality of financial statement audit. Classification-JEL: Keywords: Note: Pages:17-33 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56508&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Selena Aureli Author-Name: Mara Del Baldo Title: Peformance Appraisal of Business Networks. How Small and Medium Enterprises Define and Monitor Network Objectives Abstract: This paper aims to understand how business networks created by Small and Medium Enterprises (SMEs) measure the common results achieved through the example of Italian network contracts. The relevance of the topic is demonstrated by the widespread adoption of networking strategies and the difficulty for both researchers and SMEs managers to evaluate the success of the alliances created. Focusing on the network as an entity, the empirical analysis searched for the adoption of performance measurement systems at the network level and the usage of information systems to collect and disseminate information. Preference has been given to the use of multiple case-studies. Data collection recurred to direct interviews and document analysis. Our findings indicate that the analyzed SMEs networks do not have a proper management control system at the network level. Network managers collect some indicators related to the resources invested, the network?s internal processes and the customer dimension, but these indicators are not linked by causal relationships. All networks prepare an annual report, which is mainly used to monitor expenses. However, network meetings and internal communications are considered more important tools to monitor network members? behavior and assess the results achieved. Classification-JEL: Keywords: Note: Pages:35-58 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56509&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Nunzio Angiola Author-Name: Piervito Bianchi Title: The performance appraisal of public/private networks. The case of home care integrated services for the elderly Abstract: In the last thirty years, many OECD countries have taken reform paths in the financing and in the delivery of home care integrated services. In particular, the last Italian reform of welfare (Law n. 328/2000) is inspired on a multi-level governance model which involves several institutional levels and actors to help non-self sufficient elderly patients and their families to satisfy their needs better. Italian municipalities and health districts represent relevant actors in the network of long-term care. However, the integration between them represents the real challenge to face. After analyzing the existing literature on performance assessment in network settings, we examined the performance of home care integrated services for older people by investigating the case of Apulia region (the South of Italy). We collected survey data from 21 health districts out of 49 in the region (43%), and from 17 out of 45 "local welfare areas" (38%) in the same geographical context. The research was carried out by means of statistical methods (OLS). The analysis was cross sectional. Overall, the research may provide empirical evidence to analyze performance of networks in long term care, and it may strengthen findings of previous studies on the matter. Classification-JEL: Keywords: Note: Pages:59-70 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56510&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Carmela Rizza Author-Name: Daniela Ruggeri Title: The performativity of Accounting Information System in interfirm relationships Abstract: Over the last decades, contributions in Management Accounting have focused at the forms of controls that are suited in situations of strategic alliances with suppliers, investigating the role of accounting tools, such as Accounting Information System (AIS), in supplier selection. We investigate the performative role of AIS in selecting suppliers. More specifically, we interpret AIS not just as an accounting tool, which explains reality but as an actor who contributes to create reality, performing it. Drawing on Actor Network Theory (ANT) as a proper method theory, we study the dynamics among actors (human and non-human) directly involved and their interactions. In doing so, we carry out a longitudinal case-study at a manufacturing firm located in the south of Italy, where we examine the performative role of the AIS in supplier selection from 2012 up to 2014. ANT lens provides a better understanding of role played by AIS in selecting suppliers by mobilising all actors enrolled in the selection process. Classification-JEL: Keywords: Note: Pages:71-89 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56511&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Sara Trucco Title: Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers Abstract: The paper seeks to analyze the effects that an integrated Information Technology (IT) system and the overall integration of accounting systems have on the quality in managerial information. The exploratory analysis was based on a sample of Italian managers (controllers and financial accountants) working for both publicly held and non-publicly held firms, both large and small/medium-size companies. Preliminary empirical findings based on a survey from the Italian context have contributed to reduce the gap in the literature and to provide some evidence useful for managerial practices. Classification-JEL: Keywords: Note: Pages:91-104 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56512&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Michele Galeotti Author-Name: Stefano Garzella Author-Name: Raffaele Fiorentino Author-Name: Gaetano della Corte Title: The Strategic Intelligence implications for Information Systems Abstract: In current economic contexts, one of the most important drivers of firm success is the ability of information systems to answer the call for new relevant data. This request for data is increasingly related to the likelihood of supporting the strategic decision-making process. Consequently, data collection and data analysis processes are evolving from the traditional Enterprise Resource Planning systems to innovative Strategic Intelligence. Despite the growing attention on Intelligence, there is a lack of studies analysing the many critical perspectives and data that firms can consider to embrace Intelligence in strategic management. The literature, from one perspective, does not clearly define the boundaries of the broad concept of Strategic Intelligence, and, from another perspective, does not provide the needed support to the information selection process for decision-making. Accordingly, the aim of this paper is to develop an integrated framework that aims to support the commitment of managers to Strategic Intelligence by analysing the implications for information systems. Using a structured literature review, we develop a conceptual comprehensive framework based on five main dimensions: competitive intelligence, market intelligence, resources intelligence, finance intelligence and innovation intelligence. The comprehensive framework provides insights and guidelines for collecting, analysing and explaining data for Strategic Intelligence. Specifically, the paper suggests sources and methods to translate data into effective knowledge for strategic decision-making. Classification-JEL: Keywords: Note: Pages:105-123 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56513&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Giuseppe D'Onza Author-Name: Alessandra Rigolini Author-Name: Francesco Brotini Title: Esiste una strategia di Internal Auditing che crea valore? Un?analisi empirica del contesto italiano Abstract: Does exist an internal strategy that can create value? An empirical analysis of the Italian context To create value the internal auditing (IA) functions should define a strategy taking into account the characteristics of the external and internal environment and the expectations of the IA stakeholders. It does not exist a "one best way" to create value, but the IA strategy should be defined and implemented considering the specific contexts in which the IA functions operate. This is the main finding that emerges from the empirical analysis the authors have carried out in cooperation with the Italian Institute of Internal Auditors involving 78 CAEs (Chief Audit Executives). Other important research findings show that the IA function performs more the assurance engagements than the consulting activities. Moreover there is a growing use of audit software, data analytics and data mining tools to increase the efficiency and effectiveness of IA process and finally the IA carries out a wide range of auditing activities to meet the various expectations of an increasing number of stakeholders. Classification-JEL: Keywords: Note: Pages:125-148 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56514&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001008 Number: 8 Template-type: ReDIF-Article 1.0 Author-Name: Luca Del Bene Author-Name: Riccardo Ceccarelli Title: Il contributo del Sistema Informativo alla gestione logistica dei materiali. Un caso di studio nel settore sanitario Abstract: The internal distributive logistic process of materials appears to be primary and strategic activity in any type of company, both in the production of goods and services. In recent years, this issue has caught the attention of the scientific world and of the operative one. Its smooth operation allows adequate enterprise risk management aimed at averting the occurrence of adverse events and the effective and efficient management of stocks to achieve cost reductions of storage and handling. For inpatients or outpatients, with important consequences for the clinical risk management aimed to prevent the occurrence of adverse events. In line with the evolution of doctrine, the informative system supporting the management assumes a configuration more and more close to the operations setting as a basic requirement to be able to make the tracing of the whole process. The purpose is to know the use of the resources, for what purposes and in what locations, in addition to managing the stock devices of the department. The management can thus have available a range of information crucial to know the cost for each health activity or to make trusted forecasts and programming. This paper illustrates how, starting from the critical issues identified in a specific operational context and characterizing the most logistics-distributing hospital systems, it was possible to create an electronic data processing system that allow you to achieve the aforementioned objectives. Classification-JEL: Keywords: Note: Pages:149-172 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56515&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001009 Number: 9 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:173-176 Volume: 2016/1 Year: 2016 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56516&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2016-001010 Number: 10