Accounting Information Systems in an Open Society. Emerging Trends and Issues

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Daniela Mancini
Anno di pubblicazione 2016 Fascicolo 2016/1
Lingua Inglese Numero pagine 12 P. 5-16 Dimensione file 51 KB
DOI 10.3280/MACO2016-001001
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FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

During the second decade of the XXI Century, several contextual forces have changed the way in which firms interact with environment. The economic and financial crisis, the development of technologies, the convergence between different communication channels and the spread of social networks are just some of the forces that determine a quick and radical change in the way employees and firms look at the future and interact each other. This contribution focuses on the meaning of the word "open" as one of the keywords of this period and highlights how the open society affects accounting information systems, as systems processing information to support strategic decisions in such a complicated environment.

Keywords:Accounting information systems, open society.

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Daniela Mancini, Accounting Information Systems in an Open Society. Emerging Trends and Issues in "MANAGEMENT CONTROL" 1/2016, pp 5-16, DOI: 10.3280/MACO2016-001001