1,721,012 research outputs found
Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks
No full textThe objective of this research is to investigate the relation between the Internal Control over Financial Reporting (ICFR) Quality and Information Technology Control (ITC) frameworks compliance. We selected a sample of listed companies in the manufacturing, service and finance industries in Italy. The data were collected with interviews and questionnaires for ITC information and through financial reporting for ICFR Quality. The research methodology included univariate, multivariate and simple linear regressions. The Dechow et al. model, the Kothari et al. model and the Healy model adapted to the finance industry are engaged to measure ICFR Quality. The results show that compliance with COSO report in the manufacturing and services industries and with COBIT and COBIT for SOX frameworks in the finance industry is positively related to ICFR Quality: companies that follow these frameworks’ processes, objectives and test frequency requirements decrease Discretionary Accruals
Network, Smart and Open. Three Keywords for Information Systems Innovation
No full textNetwork, Smart, and Open are three keywords that nowadays guide information systems (ISs) research. We discuss the relevance that these three topics, concerning technological and organizational innovations (i.e. cloud, smart technologies and networking), play for the development of accounting and management information systems. The aim is to investigate how these innovations could influence ISs, with a particular focus on accounting and management information systems, enhancing their information potentialities and their ability to support decision making processes, and improving accounting methodologies; performance measurement systems; data management; information systems architecture, external and internal reporting
GUD (Genoa University Design): A Magazine about Architecture, Design and Cities 10 (InterATTIVE / InterACTIVE)
No full textInterATTIVE: issue edited by Nicola Valentino Canessa and Chiara Centanaro.
Contributions by Manuel Gausa, Barbara Lino, Annalisa Contato, Xavier Tumay Ferrari, Giovanna Tagliasco, Anna Terracciano, Federica Maria Lorusso, Paolo Di Nardo, Alessandro Spennato, Gabriele Oneto, Anna Toth, Renata Paola Dameri, Martina Massari, Fabio Favilli, Elena Polleri, Claudia Porfirione, Stella Rigo Femke, Monica Bruzzone, Eleonora D’Ascenzi, Chiara Centanaro, Nicola Valentino Canessa
Business intelligence in public sector organizations: a case study
No full textInformation Technology (IT) makes it possible to manage the increased complexity that all businesses, both public and private, face. One of the consequences of the growing use of IT is the large quantity of data produced and stored. However, very often this data is not exploited to their full potential. An existing tool that can increase the benefits related to the availability of data, specifically for
supporting the decision-making process, is Business Intelligence (BI). BI may be defined as “an integrated, company-specific, IT-based total approach for managerial decision support” (Kemper et al. Business intelligence and performance management: theory, systems, and industrial applications, Springer, U.K., pp. 3–12, 2013).
We investigate the impact of BI on managers’ behaviours. More specifically, the main aim of our research is to understand how the information provided by BI is used, what the perceived advantages and disadvantages are of its use and how the use of the BI module influences the managerial decision-making process
Lecture Notes in Information Systems and Organisation
No full textThe widespread use of cloud computing and services has modified IS architectures which have been well established and consolidated in the past. We can call this “The Era of (software) MicroServices” which has led towards the adoption of Information Systems models independent from traditional tiered-architecture. MicroServices offer a new conceptualization adopting a distributed system decomposing the architecture legacy in micro-components, each one with an independent life-cycle yet interconnected and correlated. Two new concepts arise: “Continuous Integration”, referred as CI, and “Continuous Delivery”, referred as CD. Each MicroService is hosted within a single object denominated “container” which has a proper lifecycle and often with a unikernel-operating system with minimal sets of executable libraries. The paper then discusses the new technological tendencies under the lens of an organizational approach to new aspects of development and the emerging security solutions introduced by MicroServices, in particular for existing legacy systems
Management Control Systems in Inter-organizational Relationships for Environmental Sustainability and Energy Efficiency: Evidence from the Cruise Port Destination
No full textThis paper aims to analyse the role of Management Control Systems
(MCS) for supporting the decision making process of Port Authorities (PAs),
shipping agents and cruise companies, in preventing and reducing negative environmental
effects from the seaports. The paper focuses on information management
(data collecting, processing and reporting) in the relationships system established
among the players involved in the arrival, mooring, and departure of ships in the
port destinations. This work investigates the content of control function by PAs, in
the landlord port model, evidencing if it pays attention only to verify the compliance
of the declarations according to MARPOL convention and port regulations.
Starting from a deep review of the literature on environmental issues in the seaports
and MCS and information systems for environmental sustainability and energy
efficiency applied in port sector, and specifically in the cruise industry, we conducted
two semi-structured interviews to port users as shipping agents and service
providers in one Italian seaport. The first results of the research outline the need to
get more detailed information and reporting on environmental sustainability and
energy efficiency, above all when the ships are morning on the quays, and, also, it
has been evidenced how MCS, supported by information system, could help to
improve the information basis for PAs, shipping agents and cruise companies in the
future developmental decisions of seaports. Theoretical and managerial implications
are discusse
Searching for Smart City definition: a comprehensive proposal
No full textDuring the latest years, smart city projects have been more and more popular and widespread all over the world. The continuous increasing of city’s population and the complexity of city management drive local governments towards the strong use of technologies to support a higher quality of urban spaces and a better offering of public services. The fascination of smart cities, able to link high technology, green environment and well-being for citizens, interests all the municipalities, independently on their dimensions, geographical area or culture. However, the concept of smart city is far from to be unambiguous. Several experiences all over the world show that cities define themselves as smart, but the meaning attributed to this word is different each time. Smart city concept has been growing from empirical experience, therefore a systemic theoretical study about this phenomenon still lacks. In this paper, the author aims to propose a comprehensive and verified definition of smart city, based on both a deep literature investigation about smart city studies and a large survey of smart city projects in the international panorama. The goal of this work is not only to provide a clear framework about this interesting and current topic, but also to support local governments and public administrations in effective smart city implementation, able to create public value and well being for citizens and environmental sustainability in the urban space. </jats:p
Business Information Systems in a Networked, Smart and Open Environment
No full textNetwork, Smart, and Open are three keywords that nowadays guide information systems (ISs) research. We discuss the relevance that these three topics, concerning technological and organizational innovations (i.e. cloud, smart technologies and networking), play for the development of accounting and management
information systems. The aim is to investigate how these innovations could influence ISs, with a particular focus on accounting and management information systems, enhancing their information potentialities and their ability to support decision making processes, and improving accounting methodologies; performance measurement systems; data management; information systems architecture, external and internal reporting
Research-based spin-offs as agents of knowledge dissemination: Evidence from the analysis of innovation networks
Full text linkThe paper addresses the role played by research-based spin-offs (RBSOs) as knowledge dissemination
mechanisms, through their position in knowledge networks. For this purpose the paper analyses the formal
networks established by Portuguese RBSOs, in the context of publicly funded research, technology and precommercial product development projects, and investigates their configuration along two levels. At
organisational level, in order to understand whether RBSOs extend their reach beyond the academic sphere;
and if they do, whether they connect to organisations located downstream in the knowledge value chain, and
which is their position in networks involving both research organisations and other firms. At spatial level, in
order to understand whether RBSOs extend their reach beyond the region where they are created, thus
potentially acting as connectors between diverse regions. The analysis starts from the population of RBSOs
created in Portugal until 2007 (327 firms) and identifies those that have established formal technological
relationships, as part of projects funded by all the relevant programmes launched in the period 1993-2012. As
a result, the analysis encompasses 192 collaborative projects and involves 82 spin-offs and 281 partners, of
which only 20% are research organisations, the remaining being other firms and a variety of other
downstream organisations. The results, although still preliminary, provide some insights into the knowledge
networking behaviour of the RBSOs. As expected, research organisations are a central actor in spin-offs’
networks, being the sole partner for some of them. But half of the RBSOs have moved beyond the academic
sphere, being frequently a central element in tripartite technological relationships between research and other
organisations, and occupying an intermediation position in the network, thus potentially acting as facilitators
in knowledge circulation and transformation. Also as expected, RBSOs are predominantly located in the main
metropolitan areas and tend to relate with organisations similarly located. But while geographical proximity
emerges as important in the choice of partners, in about half of the cases, RBSOs knowledge networks have
extended beyond regional boundaries. Given their central position in the network, this suggests a role as
connectors across regions that will be explored in subsequent research.info:eu-repo/semantics/publishedVersio
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