By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This booklet encompasses a choice of learn papers on accounting details structures together with their strategic function in selection approaches, inside of and among businesses. An accounting approach is a posh method composed of a mixture of strictly interrelated parts corresponding to facts, info, human assets, IT software, accounting versions and strategies. Accounting info structures are usually thought of the software through default for accounting automation. This e-book goals to cartoon a transparent photo of the present nation of AIS learn, together with layout, attractiveness and reliance, value-added selection making, interorganizational hyperlinks, and technique advancements. The contributions during this quantity emphasize that AIS has grown right into a strong strategic instrument. The e-book offers facts for this commentary through analyzing a variety of present matters starting from thought improvement in AIS to functional purposes of accounting details structures. particularly it makes a speciality of topics of growing to be curiosity within the realm of XBRL and monetary Reporting, administration details platforms, IT/IS Audit and IT/IS Compliance. The ebook might be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with info platforms managers and consultants.
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The main strong points of the single case study analysis are its suitability to be used with explanatory, exploratory and descriptive aims [67–69]; the possibility of its use in a multiple source of evidence ; its potential to generate and test theories [70, 71] when the case fits with the theoretical assumptions; its potential to confute theories, when a deviant case emerges [72, 73], or to provide previously unidentified causal mechanisms ; and its capability to offer a ‘‘working hypothesis’’ that can be compared to other cases, in order to evaluate the differences and the similarities among the cases .
As a confirmation of the survey by Dunne et al. , a very low answer rate was obtained. Specially, the answers received show that the auditors are not influenced by the benefits of XBRL and thus it is possible to exclude the notion that XBRL benefits are a driver for interest in XBRL. Hence, there are surely other causes that explain the limited interest of auditors in XBRL. For this reason, an additional, more in-depth case study analysis has to be performed in order to investigate the main causes of the low interest in XBRL.
Auditors which answer to the interviews consider the interest in XBRL as dependent on the level of information available on it. A sufficient degree of information on XBRL could surely improve the interest in XBRL, but actually, such a level of information seems to be still low. Some auditors stated that they do not receive any information from institutions, and until there is such a little external XBRL informational, XBRL will remain vague. Also, some reserves are expressed by the auditors on the possibility to develop interest on XBRL, because information related to it are either not available or not complete.