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AIS and Reporting in the Port Community Systems: An Italian Case Study in the Landlord Port Model

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Reshaping Accounting and Management Control Systems

Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 20))

Abstract

The aim of this chapter is to analyze the role of Accounting Information Systems (AIS) in the information management when in the relationships system, characterizing the port communities (PCs), an information technology platform has been adopted, such as the Port Community System (PCS). More specifically, drawing upon the existing literature on the architecture of PCS for the information flows management among the port users, this chapter aims to investigate the nature and role of reporting to support the decision-making of Port Authorities (PAs) in the landlord port model.

In order to achieve our goal, we have conducted a literature review on the Port Community Systems (PCSs) and AIS in PCSs. Using the case study methodology, we have also conducted some semi-structured interviews with port users and Port Authority (PA) in an Italian seaport. The analysis conducted outlines a strong need to get more detailed reporting on goods. In this way, the PCSs, which include the functions of AIS, can help to improve the information basis for PAs in the future developmental decisions of seaports.

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Acknowledgements

The authors are grateful to the operators interviewed for their precious contribution to the case study investigated. A special thanks to Dr. Paolo Scarpellini, project manager of TPCS at Livorno PA, for his help to a better understanding of the use of the digital platform in the relationships system described in this manuscript. Besides, thanks are reserved to Dr. Serena Rocco for supporting our study through some interviews conducted during her graduation thesis. Any errors are entirely attributed to the authors.

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Authors and Affiliations

  1. Parthenope University, Naples, Italy

    Assunta Di Vaio & Luisa Varriale

Authors
  1. Assunta Di Vaio
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  2. Luisa Varriale
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Corresponding author

Correspondence to Assunta Di Vaio .

Editor information

Editors and Affiliations

  1. Sassari University , Sassari, Italy

    Katia Corsi

  2. Macerata University , Macerata, Italy

    Nicola Giuseppe Castellano

  3. Parthenope University of Naples , Naples, Italy

    Rita Lamboglia

  4. Parthenope University of Naples , Naples, Italy

    Daniela Mancini

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Di Vaio, A., Varriale, L. (2017). AIS and Reporting in the Port Community Systems: An Italian Case Study in the Landlord Port Model. In: Corsi, K., Castellano, N., Lamboglia, R., Mancini, D. (eds) Reshaping Accounting and Management Control Systems. Lecture Notes in Information Systems and Organisation, vol 20. Springer, Cham. https://doi.org/10.1007/978-3-319-49538-5_10

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