The Accounting Information Systems track is interested in research on the link between accounting with information technology and information systems, in particular are highly encouraged research work on topics that range from IT/IS governance, IT/IS risk assessment and IT/IS compliance and their relationship.

In the last decade, all over the world, have been introduced a number of laws, code of conducts, guidelines to aim at stimulating the disclosure of companies’ reporting, harmonization, transparency, efficiency and effectiveness of information processes. The European Commission, as well as other international organizations and institutions, played a central role, forcing companies to comply with laws. Key initiatives have been IAS/IFRS mandatory adoption, internal control systems over financial reporting attestation, e-envoicing and so on.

It is very likely that this trend (i.e. the promulgation of growing number initiatives to regulate, directly or indirectly, financial and accounting information systems) will be carried out in the years to come.

This track is aimed at discovering how such trend affect accounting information systems as well as skills and activities of accounting professionals. Furthermore, it aims to encourage studies which highlight if and how accounting professionals, accounting information systems, accounting models may benefit from stimulus coming from mandatory regulations. In fact AIS could plays an important role in supporting companies to satisfy legal requirements. At the same time the adoption of laws, in a substantial and not formal way; the need to avoid compliance risks, and/or reputational risks and/or fraud risks could trigger relevant changes in companies’ IS/IT systems.

What are the risks and critical issues that emerge from this scenario? Which are the consequent changes to the settled practices? Which are the positive and strategic effects for firms, their accounting actors and their decision support systems?

TYPES OF CONTRIBUTIONS

• Professor Daniela Mancini (Parthenope University of Naples, Italy)
• Professor Barbro Back (Abo Akademi University, Finland)
• Professor Enrique Bonsón (University of Huelva, Spain)
• Professor Geert Poels (Ghent University, Belgium)