Accounting Information Systems in an Open Society. Emerging Trends and Issues
Autori/Curatori: Daniela Mancini 
Anno di pubblicazione:  2016 Fascicolo: 1  Lingua: Inglese 
Numero pagine:  12 P. 5-16 Dimensione file:  51 KB
DOI:  10.3280/MACO2016-001001
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 


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.

Keywords: Accounting information systems, open society.

  1. Agrifoglio R., Metallo C. (2011), Virtual Environment and Collaborative Work: the Role of Relation Quality in Facilitating Individual Creativity, in: D’Atri A., Ferrara M., George J.F., Spagnoletti P. (eds.), Information Technology and Innovation Trends in Organizations, Heidelberg, Springer-Verlag.
  2. Bellini F., D’Ascenzo F. (2015), Evaluation of the e-Invoicing Impacts through a set of Key Performance Indicators, Management Control 3, pp. 9-21., DOI: 10.3280/MACO2015-003002
  3. Bughin J., Chui M. (2010), The rise of the networked enterprise: Web 2.0 finds its payday, McKinsey Quarterly, December.
  4. Capriglione A., Casalino N., Draoli M. (2011), Relational Networks for the Open Innovation in the Italian Public Administration, in D’Atri A., Ferrara M., George J.F., Spagnoletti P., Information Technology and Innovation Trends in Organizations, Physica-Verlag.
  5. Caputo F., Livieri B., Venturelli A. (2014), Intangibles and Value Creation in Network Agreements: analysis of italian firms, Management Control, Special Issue 2, pp. 45-70., DOI: 10.3280/MACO2014-002003
  6. Cardoni A. (2012), Business planning and management accounting in strategic networks: theoretical development and empirical evidence from enterprises’ network “agreement”, Management Control, Suppl. 3, pp. 91-116., DOI: 10.3280/MACO2012-00SU3005
  7. Castriotta M., Di Guardo M.C. (2011), Open Innovation and Crowdsourcing: the Case of Mulino Bianco, in D’Atri A., Ferrara M., George J.F., Spagnoletti P., Information Technology and Innovation Trends in Organizations, Physica-Verlag.
  8. Corsi K., Mancini D. (2015), Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience, Management Control, 3, pp. 65-91., DOI: 10.3280/MACO2015-003005
  9. Dechow N., Mouritsen (2005), Enterprise resource planning systems, management control and the quest for integration, Accounting Organization Society, vol. 30, issue 7/8, pp. 691-733., DOI: 10.1108/IJOPM-11-2011-0430
  10. Fradeani A. (2005), La globalizzazione della comunicazione economico-finanziaria. IAS/IFRS e XBRL, Milano, Giuffrè.
  11. Hawryszkiewycz I.T. (2010), A framework for synchronizing collaborative technology with changing enterprise environment, International Symposium on Collaborative Technologies and Systems (CTS), Chicago, IL.
  12. Jackson P. (2015), Networks in a Digital World: A Cybernetics Perspective, European Conference of Information Systems (ECIS), Completed Research Papers, Paper 85.
  13. Laine S., Lee C., Nieminen M. (2015), Trasparent Data Supply for Open Information Production Process, Twenty-Third European Conference on Information Systems (ECIS), Munster, Germany.
  14. Maccani G., Donnellan B., Helfert M. (2015), Exploring the Factors that Influence the Diffusion of Open Data for New Service Development: an Interpretative Case Study, Twenty-Third European Conference on Information Systems (ECIS), Munster, Germany.
  15. Mancini D. (2011), L’azienda-rete e le decisioni di partnership: il ruolo del Sistema informative relazionale, Management Control, 1, pp. 65-97., DOI: 10.3280/MACO2011-001004
  16. Mancini D., Corsi K (2016), Management control systems and use of digital platforms: a multi case study comparison, International Journal of Auditing Technology, (forthcoming).
  17. Mancini D., Ferruzzi C. (2016), Using collaboration platforms for management control processes: new opportunities for integration, in Torre T., Braccini A.M., Spinelli R., Empowering Organizations. Enabling Platforms and Artefacts, LNISO, Springer International Publishing, n. 11.
  18. Mancini D., Lamboglia R. (2016), Accounting information system and transparency: a theoretical framework, in Corsi K., Castellano N., Lamboglia R., Mancini D., Reshaping accounting and management control system through digital innovation. New opportunities from business information systems, LNISO, Springer International Publishing (forthcoming).
  19. Mancini D., Vaassen E.H.J., & Dameri R.P. (2013), Trends in accounting information systems, in Mancini D., Vaassen E.H.J., & Dameri R.P. (Eds.), Accounting Information Systems for Decision Making, LNISO, Heidelberg, Springer Verlag.
  20. Marchi L. (2011), L’evoluzione del controllo di gestione nella prospettiva informative e gestionale esterna, Management Control, 3, pp. 5-16., DOI: 10.3280/MACO2011-003001
  21. Massaro M., Moro A., Lucas M. (2012), Approcci formali e informali al controllo negli innovation network. La relazione tra leve del controllo e fattori della fiducia, 1, pp. 27-54., DOI: 10.3280/MACO2012-001003
  22. McAfee A.P. (2006), Enterprise 2.0: The Dawn of Emergent Collaboration, MITSloan Mangement Review, Spring, vol. 47, n. 3.
  23. Ming Lee Wen S., Tze-Chang Liu (2016), Reconsidering teachers’ habits and experiences of ubiquitous learning to open knowledge, Computers in Human Behaviour, n. 55.
  24. Open Knowledge Foundation (2016),,
  25. Ponte D. (2015), Enabling an Open Data Ecosystem: Preliminary Findings, From the Market, Twenty-Third European Conference on Information Systems (ECIS), Munster, Germany.
  26. Resca A., Za S. and Spagnoletti P. (2013), Digital Platforms as Sources for Organizational and Strategic Transformation: A Case Study of the Midblue Project, Journal of Theoretical and Applied Electronic Commerce Research, Vol. 8, No. 2,
  27. Verganti R., Pisano G.P. (2008), Which Kind of Collaboration Is Right for You?, Harvard Business Review, 86, no. 12., DOI: 10.1108/sd.2009.05625dad.001

  1. Rita Lamboglia, Andrea Cardoni, Renata Paola Dameri, Daniela Mancini, Network, Smart and Open pp. 1 (ISBN:978-3-319-62635-2)
  2. Federica Palazzi, Massimo Ciambotti, Lorenzo Gelsomini, L'adozione dell'Activity-Based Costing nelle PMI: analisi di un caso in MANAGEMENT CONTROL 1/2019 pp. 97, DOI: 10.3280/MACO2019-001005
  3. Barbara Iannone, Carlo Piretti, L'approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese in MANAGEMENT CONTROL 1/2021 pp. 81, DOI: 10.3280/MACO2021-001005
  4. D. Mancini, R. Lamboglia, N. G. Castellano, K. Corsi, Reshaping Accounting and Management Control Systems pp. 1 (ISBN:978-3-319-49537-8)
  5. Claudia Presti, Nicola Castellano, Luciano Marchi, L'utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale in MANAGEMENT CONTROL 3/2021 pp. 16, DOI: 10.3280/MACO2021-003002
  6. Sebastiano Cupertino, Gianluca Vitale, Angelo Riccaboni, L'impatto dei Big Data sulle attività di pianificazione & controllo aziendali: In caso di studio di una PMI agricola Italiana in MANAGEMENT CONTROL 3/2018 pp. 59, DOI: 10.3280/MACO2018-003004
  7. Ronika Chakrabarti, Stephan C. Henneberg, Björn S. Ivens, Open sustainability: Conceptualization and considerations in Industrial Marketing Management /2020 pp. 528, DOI: 10.1016/j.indmarman.2020.04.024
  8. Luciano Marchi, Quale metodologia di ricerca sulle tematiche di Management Control? in MANAGEMENT CONTROL 2/2018 pp. 5, DOI: 10.3280/MACO2018-002001
  9. Andrea Cardoni, Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuità: a knowledge transfer matter? in MANAGEMENT CONTROL 1/2018 pp. 5, DOI: 10.3280/MACO2018-001001
  10. Luciano Marchi, Temi e medodologie di ricerca nell'area Management Control: stato dell'arte e prospettive in MANAGEMENT CONTROL 2/2021 pp. 165, DOI: 10.3280/MACO2021-002009
  11. Simona Alfiero, Laura Broccardo, Massimo Cane, Alfredo Esposito, High Performance Through Innovation Process Management in SMEs. Evidence from the Italian wine sector in MANAGEMENT CONTROL 3/2018 pp. 87, DOI: 10.3280/MACO2018-003005
  12. Arianna Petrosino, Daniela Mancini, Stefano Garzella, Rita Lamboglia, La Business Intelligence e la Business Analytics nell'era dei Big Data: una analisi della letteratura in MANAGEMENT CONTROL 3/2018 pp. 31, DOI: 10.3280/MACO2018-003003
  13. Rita Lamboglia, Domenica Lavorato, Eusebio Scornavacca, Stefano Za, Exploring the relationship between audit and technology. A bibliometric analysis in Meditari Accountancy Research /2021 pp. 1233, DOI: 10.1108/MEDAR-03-2020-0836
  14. Maria Pia Maraghini, Management Control: il "gattopardo" per il governo aziendale in MANAGEMENT CONTROL 3/2018 pp. 5, DOI: 10.3280/MACO2018-003001

Daniela Mancini, in "MANAGEMENT CONTROL" 1/2016, pp. 5-16, DOI:10.3280/MACO2016-001001


FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche