ECONOMIA E IMPRESAData ScienceAnno accademico 2023/2024

9793885 - ACCOUNTING INFORMATION SYSTEMS

Docente: Davide RIZZOTTI

Risultati di apprendimento attesi

The course aims at providing the methodology necessary to manage company information flows. In particular, the relationships between internal control organization and information systems will be explored. In this sense, the fundamental knowledge useful for the classification and qualification of company information will be provided, analyzing the different aspects that characterize the information needs both at operational levels and at different levels of managerial responsibility. Possibilities of supporting problem solving related to business decisions and the perspective of decision-making automation will be illustrated. Interactions among accounting system, internal control, managerial control and corporate communication will therefore be explored. 

Prerequisiti richiesti

None

Frequenza lezioni

Strongly suggested

Contenuti del corso

The acquired knowledge will allow the student to interpret business management in an innovative way by exploiting all the potential of the systemic logic applied to information flows and to consider the programming spaces of automatic decision models. The student will be able to define the different qualities of information useful for management and managerial control. In addition, the student will be able to distinguish and verify the information needs for the implementation of an internal control system which, based on the logic of information systems and exploiting information-supporting technology, generates assessments of efficiency and effectiveness useful for managerial management. Through the knowledge of the company information system the student will be able to evaluate the methodological integration between the various types of control. 

Testi di riferimento

Programmazione del corso

 ArgomentiRiferimenti testi
1Introduction to the course.Accounting information system and firm valuechapter 1
2 Accounting information system and firm value chapter 1
3 The use of information technology in firm context"Quattrone P. and Hopper T., (2006), What is IT?SAP, accounting, and visibility in a multinationalorganisation, Information and Organisation, Vol.16, pp. 212–250"
4 The use of information technology in firm context"Quattrone P. and Hopper T., (2006), What is IT?SAP, accounting, and visibility in a multinationalorganisation, Information and Organisation, Vol.16, pp. 212–250"
5 Defining AIS boundariesMancini D., Vaassen E. H.J. And dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London, pp. 185-202
6AIS and implication for management control and decision making Granlund M., (2011),Extending AIS research to management accounting and control issues: A research note, Journal of Accounting Information Systems, 12,pp. 3-19
7AIS and implication for management control and decision making: flexibility and integration need in budgetingMancini D., Vaassen E. H.J. And dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London, pp.299-314
8AIS and implication for management control in organisational change contextMancini D., Vaassen E. H.J. And dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London, pp. 289-298
9AIS and implication for management control and decision makingMancini D., Vaassen E. H.J. And dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London, pp. pp315-324
10 ERP systems and management control: case studies Quattrone P. and Hopper T., (2005), A  time–space odyssey: management control systems intwo multinational organisations, Accounting Organisation and Society, 30, pp.735-764
11AIS and strategic management accountingProfessor's teaching materials
12the balanced scorecard, business model canvas and business value of information technologychapter 16
13 the balanced scorecard, business model canvas and business value of information technologychapter 16
14Strategic management accounting systems: a case study Mancini, Dameri and Bonolo, Strengthening Information and Control Systems, Springer, 2016, pp13-18
15 Enterprise Risk Management SystemsProfessor's teaching materials
16 COSo framework chapter 13
17Enterprise Risk Management Systems and management accounting practicesBento, Mertins L. and White L.F., Risk Management and internal control:a study of management accounting practice, in Malina M. A., Advances in Management Accounting ,2018, Emerald publishing,  Volume 30, 1–25
18COBITframework and its implication for corporate governancechapter 13
19 Evaluation AIS investments chapter 17
20Evaluation AIS investments chapter 17

English version