Skip to main content
SpringerLink
Log in

Defining Accounting Information Systems Boundaries

  • Chapter
  • First Online:
Accounting Information Systems for Decision Making

Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 3))

  • 5185 Accesses

Abstract

It is clear that organizations today expect much more than simple double-entry bookkeeping from their Accounting Information System (AIS): ERPs not only support all transaction-related activities, but also provide comprehensive tools that are useful to analyze data and make decisions. However, the definition of an AIS, or what it should be, is highly dependant on the definition of accounting itself. An initial objective of this chapter is therefore to not only analyze the various kinds of accounting which are adopted in companies and any related computer-based subsystems, but also to determine if the contents of our accounting courses, particularly Management Accounting (MA) courses, are effectively aligned with the current needs of organizations. Secondly—this work will try to assess if the current definition and contents of MA are still valid or rather new perspectives suggest to broad its focus, to include new and promising fields of interest.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 84.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  1. Turban, E., Sharda, R., Delen, D.: Decision support systems and intelligent systems, 9th edn. Prentice Hall, Saddle River (2011)

    Google Scholar 

  2. Bodnar, G.H., Hopwood, W.S.: Accounting information systems, 11th edn. Prentice Hall, Saddle River (2012)

    Google Scholar 

  3. Singh Wahla, R.: AICPA committee on terminology. Accounting terminology Bulletin 1, Review and Résumé (2011)

    Google Scholar 

  4. The Chartered Institute of Management Accountants: CIMA official terminology. Elsevier Science, Amsterdam (2005)

    Google Scholar 

  5. Garrison, R.H., Noreen, E.W., Brewer, P.C.: Managerial accounting, 13th edn. McGraw-Hill, New York (2010)

    Google Scholar 

  6. Johnson, H.T., Kaplan, R.S.: Relevance lost: the rise and fall of management accounting. Harvard Business School Press, Boston (1987)

    Google Scholar 

  7. Baines, A., Langfield-Smith, K.: Antecedents to management accounting change: a structural equation approach. Acc. Organ. Soc. 28(7–8), 675–698 (2003)

    Article  Google Scholar 

  8. Cooper, R.: The changing practice of management accounting. Manag. Acc. 74(3), 26 (1996)

    Google Scholar 

  9. Parker, L.D.: Reinventing the management accountant. Transcript of CIMA 2002, Glasgow University, http://www.cimaglobal.com/Documents

  10. Whiting, R.: Structuring business performance management. IT News (2004)

    Google Scholar 

  11. Inman, M.L.: Strategic management accounting, http://www2.accaglobal.com

  12. Simmonds, K.: Strategic management accounting. Manag. Acc. 59(4), 26–30 (1981)

    Google Scholar 

  13. Langfield-Smith, K.: Strategic management accounting: how far have we come in 25 years? Acc. Auditing Accountability J. 21(2), 204–228 (2008)

    Article  Google Scholar 

  14. Shah, H., Malik, A., Malik, S.M.: Strategic management accounting: a Messiah for management accounting? Aust. J. Bus. Manag. Res. 1(4), 01–07 (2011)

    Google Scholar 

  15. Wilson, R.M.S.: Strategic management accounting. In: Ashton, D., Hopper, T., Scapens, R. (eds.) Issues in Management Accounting, pp. 159–190. Prentice-Hall Europe, London (1995)

    Google Scholar 

  16. Otley, D.T.: Performance management: a framework for management control systems research. Manag. Acc. Res. 10, 363–382 (1999)

    Article  Google Scholar 

  17. Otley, D.T.: Extending the boundaries of management accounting research: developing systems for performance management. Br. Acc. Rev. 33(3), 243–261 (2001)

    Article  Google Scholar 

  18. Ferreira, A., Otley, D.T.: The design and use of performance management systems: an extended framework for analysis. Manag. Acc. Res. 20, 263–282 (2009)

    Article  Google Scholar 

  19. Neely, A.D.: The evolution on performance measurement research. Developments in the last decade and a research agenda for the next. Int. J. Oper. Prod. Manag. 25(12), 1264–1277 (2005)

    Article  Google Scholar 

  20. Neely, A.D., Mills, J.F., Gregory, M.J., Platts, K.W.: Performance measurement system design–a literature review and research agenda. Int. J. Oper. Prod. Manag. 15, 80–116 (1995)

    Article  Google Scholar 

  21. Doni, F., Inghirami, I.E.: Performance measurement models: the role of IAS/IFRS standards and XBRL language. Paper 6th Conference on Performance Measurement and Control, Nice (2011)

    Google Scholar 

  22. Otley, D.T.: Management control in contemporary organizations: towards a wider framework. Manag. Acc. Res. 5, 289–299 (1994)

    Article  Google Scholar 

  23. Gordon, L.A., Miller, D.: A contingency framework for the design of accounting information systems. Acc. Organ. Soc. 1(1), 59–69 (1976)

    Article  Google Scholar 

  24. Mauldin, E.G., Ruchala, L.V.: Towards a meta-theory of accounting information systems. Acc. Organ. Soc. 24, 317–331 (1999)

    Article  Google Scholar 

  25. Choe, J.: The relationships among performance of accounting information systems, influence factors, and evolution level of information systems. J. Manag. Inf. Syst. 12(4), 215–239 (1996)

    Google Scholar 

  26. Choe, J., Langfield-Smith, K.: The effects of national culture on the design of management accounting information systems. J. Comp. Int. Manag. 7(1), 3–24 (2004)

    Google Scholar 

  27. Inghirami, I.E.: Il sistema informativo amministrativo per la governance aziendale. Franco Angeli, Milano (2008)

    Google Scholar 

  28. Møller, C.: ERP II: a conceptual framework for next-generation enterprise systems? J. Enterp. Inf. Manag. 18(4), 483–497 (2005)

    Google Scholar 

  29. American Production and Inventory Control Society: APICS dictionary. 13th Edition (2012)

    Google Scholar 

  30. Keen, P.G.W.: Decision support systems: translating useful models into usable technologies. Sloan Manag. Rev. 21(3), 33–44 (1980)

    Google Scholar 

  31. Keen, P.G.W., Scott-Morton, M.S.: Decision support systems: an organizational perspective. Addison-Wesley, Reading (1978)

    Google Scholar 

  32. Frolick, M.N., Ariyachandra, T.R.: Business performance management: one truth, pp. 41–48. Information System Management, Winter (2006)

    Google Scholar 

  33. Porter, M.: What is strategy? Harvard Business Review, Nov–Dec, 62–78 (1996)

    Google Scholar 

  34. Inmon, W.H.: Building the Data Warehouse. Wiley, New York (1992)

    Google Scholar 

  35. Eckerson, W.: Performance Dashboards: Measuring, Monitoring, and Managing Your Business. Wiley, New York (2005)

    Google Scholar 

  36. Gartner Institute: Magic quadrant for corporate performance management suites (2011)

    Google Scholar 

  37. Bhimani, A., Langfield-Smith, K.: Structure, formality and the importance of financial and non financial information in strategy development and implementation. Manag. Acc. Res. 18, 3–31 (2007)

    Article  Google Scholar 

  38. Kaplan, R.S., Norton, R.S.: The balanced scorecard: translating strategy into action. Harvard Business School Press, Boston (1996)

    Google Scholar 

  39. Dyer, W., Wilkins, A.: Better stories, not better constructs, to generate better theory. a rejoinder to eisenhardt. Acad. Manag. Rev. 16(3), 613–619 (1991)

    Google Scholar 

  40. Ryan, B., Scapens, R., Theobald, M.: Research method and methodology in finance and accounting. Thomson, London (2002)

    Google Scholar 

  41. Mintzberg, H.: An emerging strategy of direct research. Adm. Sci. Q. 24(4), 582–589 (1979)

    Article  Google Scholar 

  42. Yin, R.J.: The case study crisis: some answers. Adm. Sci. Q. 26, 58–65 (1981)

    Article  Google Scholar 

  43. Eisenhardt, K.M.: Building theories from case study research. Acad. Manag. Rev. 14(4), 532–550 (1989)

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. University of Milan-Bicocca, Milan, Italy

    Iacopo Ennio Inghirami

Authors
  1. Iacopo Ennio Inghirami
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Iacopo Ennio Inghirami .

Editor information

Editors and Affiliations

  1. Parthenope University of Naples, Via Medina 40, Naples, 80133, Italy

    Daniela Mancini

  2. , School of Economics and Management, Tilburg University, Spoorlaan 293, Tilburg, 5038, Netherlands

    Eddy H. J. Vaassen

  3. Via Vivaldi 2, Genova, 16126, Italy

    Renata Paola Dameri

Rights and permissions

Reprints and permissions

Copyright information

© 2013 Springer-Verlag Berlin Heidelberg

About this chapter

Cite this chapter

Inghirami, I.E. (2013). Defining Accounting Information Systems Boundaries. In: Mancini, D., Vaassen, E., Dameri, R. (eds) Accounting Information Systems for Decision Making. Lecture Notes in Information Systems and Organisation, vol 3. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-35761-9_11

Download citation

Publish with us

Policies and ethics

Search

Navigation