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Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience
Titolo Rivista: MANAGEMENT CONTROL 
Autori/Curatori: katia Corsi, Daniela Mancini 
Anno di pubblicazione:  2015 Fascicolo: Lingua: Inglese 
Numero pagine:  27 P. 65-91 Dimensione file:  160 KB
DOI:  10.3280/MACO2015-003005
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The research examines the compliance of firms with laws and rules concerning accounting information and financial control systems. In particular it investigates the role of accountants and the skills they employ during the adoption of laws and regulations (regulatory compliance). In the preliminary step, the research suggests a reviewed concept of regulatory compliance: it is based on the idea that firms must consider compliance as a strategic opportunity, able to activate key changes in accounting procedures, information tools, organizational roles, control mechanisms. In the following step the research examines how the revised vision of regulatory compliance affects accounting positions, accountants’ role and their skills. Using data collected on a sample of Italian accountants, an empirical research provides some evidences on key skills and competencies requested for an effective regulatory compliance.


Keywords: Compliance, Regulatory Compliance, Accounting Control, Accounting roles.

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  1. Daniela Mancini, Accounting Information Systems in an Open Society. Emerging Trends and Issues in MANAGEMENT CONTROL 1/2016 pp. 5, DOI: 10.3280/MACO2016-001001

katia Corsi, Daniela Mancini, in "MANAGEMENT CONTROL" 3/2015, pp. 65-91, DOI:10.3280/MACO2015-003005

   

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