The Impact of Law on Accounting Information System: An Analysis of IAS/IFRS Adoption in Italian Companies

被引：2

作者：

Corsi, Katia ^{[1
]}

Mancini, Daniela ^{[2
]}

机构：

[1] Univ Sassari, Econ Business & Regulat Dept, Sassari, Italy

[2] Parthenope Univ Naples, Business Studies Dept, Naples, Italy

来源：

MANAGEMENT OF THE INTERCONNECTED WORLD | 2010年

关键词：

D O I：

10.1007/978-3-7908-2404-9_56

中图分类号：

TP39 [计算机的应用];

学科分类号：

081203 ; 0835 ;

摘要：

Recently, several laws (38/2005, 231/2001, 262/2005) have been revising the corporate internal control legislation system in Italy, consequently requiring the accounting information system (AIS) to adapt'. Accounting systems and financial reporting must comply with new law requirements which generate a "corporate impact". The object of this paper is to examine this corporate impact. Analyzing four Italian listed companies, authors investigate the effects of the adoption of the International Accounting Standard-International Financial Reporting Standard (IAS/IFRS) on the information process, tools, accounting and procedures. The analysis shows that firms use different approaches to implement law requirements; authors develop a model to identify their determinants.

引用

页码：483 / 491

页数：9

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