ACCOUNTING INFORMATION SYSTEMS FOR DECISION MAKING

This book contains a collection of research papers on accounting information systems including their strategic role in decision making processes, within and between companies. An accounting information system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems