Trends of digital innovation applied to accounting information and management control systems

The period we live is known as the digital era. The way in which companies work and interact with each other has radically changed. The digitalisation of data, information and flows requires an additional effort of research, especially in the field of accounting information and management control systems, which are under-explored, in order to understand the potentiality, the benefits and the disadvantages of that kind of technologies. The research works published in this book are a selection of the best papers submitted at the Accounting Information Systems track of the XII Annual Conference of the Italian chapter of Association for Information Systems (ItAIS 2014), entitled “Reshaping Organizations through Digital and Social Innovation”

Reshaping Accounting and Management Control Systems. New Opportunities from Business Information Systems

This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS)

Reshaping Accounting and Management Control Systems. New Opportunities from Business Information Systems

This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS)

Trends of digital innovation applied to accounting information and management control systems

The period we live is known as the digital era. The way in which companies work and interact with each other has radically changed. The digitalisation of data, information and flows requires an additional effort of research, especially in the field of accounting information and management control systems, which are under-explored, in order to understand the potentiality, the benefits and the disadvantages of that kind of technologies. The research works published in this book are a selection of the best papers submitted at the Accounting Information Systems track of the XII Annual Conference of the Italian chapter of Association for Information Systems (ItAIS 2014), entitled “Reshaping Organizations through Digital and Social Innovation”

Effects of gold and silver nanoparticles in cultured human osteoarthritic chondrocytes

The aim of our study was to evaluate the effects of gold (Au) and silver (Ag) nanoparticles (NPs) at different concentrations on cultured human osteoarthritic chondrocytes. Cell viability and inducible nitric oxide synthase expression were evaluated by light microscopy. Using transmission electron microscopy (TEM) and field emission gun-based scanning transmission electron microscopy/energy dispersive spectroscopy (FEG-STEM/EDS) allowed us to localize NPs. Gene expression of matrix metalloproteinases 1, 3 and 13 and A disintegrin and metalloproteinase with thrombospondin motifs -4 and -5 were carried out by real-time polymerase chain reaction. A cell viability test indicated a significant dose-dependent cytotoxic effect of both NPs. At concentrations of 160 and 250 μM NP light microscopy showed chondrocytes with signs of apoptosis and an increased presence of inducible nitric oxide synthase. Au-NPs were characterized by FEG-STEM/EDS and TEM analysis localized NPs in cytoplasm and in endocytotic vesicles. On the contrary, the Ag-NPs were undetectable by FEG-STEM/EDS and TEM. Increased gene expression, particularly in matrix metalloproteinase-3, was observed for both NPs (160 μM), but at a concentration of 250 μM the expression of the evaluated genes became lower. Our in vitro studies, although preliminary, suggest that engineered Au and Ag-NPs appear to be harmful for human osteoarthritic chondrocytes in high concentrations (160-250 μM). Copyright © 2013 John Wiley & Sons, Ltd