Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience
Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori katia Corsi, Daniela Mancini
Anno di pubblicazione 2015 Fascicolo 2015/3
Lingua Inglese Numero pagine 27 P. 65-91 Dimensione file 160 KB
DOI 10.3280/MACO2015-003005
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The research examines the compliance of firms with laws and rules concerning accounting information and financial control systems. In particular it investigates the role of accountants and the skills they employ during the adoption of laws and regulations (regulatory compliance). In the preliminary step, the research suggests a reviewed concept of regulatory compliance: it is based on the idea that firms must consider compliance as a strategic opportunity, able to activate key changes in accounting procedures, information tools, organizational roles, control mechanisms. In the following step the research examines how the revised vision of regulatory compliance affects accounting positions, accountants’ role and their skills. Using data collected on a sample of Italian accountants, an empirical research provides some evidences on key skills and competencies requested for an effective regulatory compliance.
Parole chiave:Compliance, Regulatory Compliance, Accounting Control, Accounting roles.
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katia Corsi, Daniela Mancini, Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience in "MANAGEMENT CONTROL" 3/2015, pp 65-91, DOI: 10.3280/MACO2015-003005