Abstract
Network, 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.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Brynjolfsson, E. & McAfee, A. (2014). The Second Machine Age. Work, progress, and prosperity in a time of brilliant technologies. New York, USA: W.W. Norton.
Castells, M. (2010). The rise of network society (2nd ed.). Chichester, UK: Wiley-Blackwell.
Yoo, Y., Boland, K., Lyytinen, K., & Majchraz, A. (2012). Organizing for Innovation in the digitized world. Organization Science, 23, 1398–1408.
Mokyr, J. (2002). The gifts of athena: historical origin of the knowledge economy. Princeton: Princeton University Press.
Yoo, Y. (2010). Computing on everyday life. A call for research on experimental computing. MIS Quarterly, 34, 213–231.
Tiacci, L., & Cardoni, A. (2011). How to move from traditional to innovative models of networked organizations: A methodology and a case study in the metal-mechanic industry. In: L. M. Camarinha-Matos, A. Pereira-Klen, H. Afsarmanesh (Eds.), PRO-VE 2011. IFIP AICT (vol. 362, pp. 413–420). Heidelberg: Springer.
Benkler, Y. (2006). The wealth of networks. How social production transforms markets and freedom. New Haven, USA: Yale University Press.
Sambamaurthy, V., Bharadwaj, A., & Grover, V. (2003). Shaping agility through digital options. Reconceptualizing the role of information technology in contemporary firms. MIS Quarterly, 27, 237–263.
Libert, B., Beck, M., & Wind, J. (2016). The network imperative, how to survive and grow in the age of digital business models. Brighton: Harvard Business Review Press.
McAfee, A., & Brynjolfsson, E. (2012, October) Big data: The management revolution. Brighton: Harvard Business Review.
Vasarhely, M. A., Kogan, A., & Tuttle, B. M. (2015, June). Big data in accounting: An overview. Accounting Horizons, 29(2), 381–396.
Marchi, L. (2011). L’evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna. Management Control, 3, 5–16.
Beer, S. (1985). Diagnosing the system for organizations. Chichester, UK: Wiley.
Espejo, R., & Reyes, A. (2011). Organizational systems, managing complexity with the viable system model. Heidelberg, UK: Springer.
Jackson, P. (2015). Networks in a Digital Age: A cybernetics perspective. In European Conference of Information Systems (ECIS), Completed Research Papers, Paper 85.
Ashby, W. R. (1960). An introduction to cybernetics. London, UK: Chapman & Hall.
Tilson, D., Lyyttinen, K., & Sorensen, C. (2010). Digital Infrastructures: The missing IS research agenda. Information Systems Research, 4, 748–759.
Powell, T. C., & Dent-Miccallef, A. (1997). Information Technology as competitive advantage: The role of human, business and technology resources. Strategic Management Journal, 5, 375–405.
O’Gradie, W., Morlidge, S., & Rouse, P. (2016). Evaluating the completeness and effectiveness of management control systems with cybernetic tools. Management Accounting Research, 33, 1–15.
Johnston, H. R., & Vitale, M. R. (1988, June). Creating competitive advantage with inter-organizational information systems. MIS Quarterly, 153–165.
Venkatraman, N. (1994). IT-enabled business transformation: From automation to business scope redefinition. Sloan Management Review, 35, 73–85.
Barret, S., & Konsynski, B. R. (1982). Inter-organization information sharing systems. MIS Quarterly, 6, 93–105.
Cash, J. I., & Konsynski, B. R. (1985). Is redraws competitive boundaries. Harvard Business Review, 2, 134–142.
Haugland, S. A. (1999). Factors influencing the duration of international buyer-seller relationships. Journal of Business Research, 3, 273–280.
Kern, T., & Willcocks, L. (2000). Exploring information technology outsourcing relationships: Theory and practice. Strategic Information Systems, 4, 321–350.
Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly, 1, 169–196.
Caglio, A., & Ditillo, A. (2008). A review and discussion of management control in inter-firm relationships: Achievements and future directions. Accounting, Organizations and Society, 33, 868–989.
Tomkins, C. (2001). Interdependencies, trust and information in relationship, alliances and networks. Accounting, Organizations and Society, 26, 161–191.
Hopwood, A. (1996). Looking across rather than un and down: On the need to explore the lateral processing of information. Accounting, Organizations and Society, 29, 51–72.
Hakansson, H., Krauss, K., & Lind, J. (2010). Accounting in networks. London: Routledge.
Lai, A. (1991). Le aggregazioni di imprese. Caratteri istituzionali e strumenti per l’analisi economico-aziendale. Milano: Franco Angeli.
Mancini, D. (2010). Il sistema informativo e di controllo relazionale per il governo della rete di relazioni collaborative d’azienda. Giuffré: Milano.
Mancini, D. (2011). L’azienda-rete e le decisioni di partnership: Il ruolo del sistema informativo relazionale. Management Control, 1, 65–97.
Mancini, D., Vaseen, E. H. J., & Dameri, R. P. (2014). Trends in Accounting Information Systems. In D. Mancini, E. H. J. Vaseen, & R. P. Dameri (Eds.), Accounting information systems for decision making, LNISO. Heidelberg: Springer.
Mancini, D., Lamboglia, R., Castellano, G., Corsi, K. (2017). Trends of digital innovation applied to accounting information and management control systems. In K. Corsi, N. Castellano, R. Lamboglia, & D. Mancini (Eds.), Reshaping accounting and management control systems. Lecture notes in information systems and organisation, 20. Cham: Springer.
Mancini, D. (2016). Acounting information systems in an open society. Emerging Trends and Issues. Management Control, 1, 5–16.
DeMartini, C. (2014). Performance management systems. Design, disgnosis and use. Berlin: Springer.
O’Reilly, T. (2012). What is web 2.0. In H. M. Donelan et al. (Eds.), Online communication and collaboration: A reader. Abingdon: Routledge.
O’Reilly, T. (2009). What is Web 2.0. Sebastopol: O’Reilly Media Inc.
Bricklin, D. (2001). The cornucopia of the commons. Peer-to-peer: Harnessing the power of disruptive technologies (pp. 59–63).
Musser, J., & O’Reilly, T. (2006). Web 2.0. Principles and Best Practices [Excerpt]. Sebastopol: O’Reilly Media.
Thomas, J. C., & Streib, G. (2005). E-democracy, E-commerce, and E-research: Examining the electronic ties between citizens and governments. Administration & Society, 37(3), 259–280.
Porter, M. E., & Millar, V. E. (1985). How information gives you competitive advantage (Vol. 63, Issue NO. 4). Brighton: Harvard Business Review.
Porter, M. E. (2001). Strategy and the internet. Brighton: Harvard Business Review.
Narasimhan, R., & Kim, S. W. (2001). Information system utilization strategy for supply chain integration. Journal of Business Logistics, 22(2), 51–75.
Barnes, S. J. (2002). The mobile commerce value chain: Analysis and future developments. International Journal of Information Management, 22(2), 91–108.
Dagnino, G. B., & Padula, G. (2002, May). Coopetition strategy: a new kind of interfirm dynamics for value creation. In Second Annual conference, Innovative Research in Management, European Academy of Management (EURAM) (Vol. 9). Stockholm.
Hemetsberger, A. (2002). Fostering cooperation on the internet: Social exchange processes in innovative virtual consumer communities. NA-Advances in Consumer Research, 29, 354–356.
Bakos, Y., & Brynjolfsson, E. (2000). Bundling and competition on the internet. Marketing Science, 19(1), 63–82.
Tsai, W. (2002). Social structure of “coopetition” within a multiunit organization: Coordination, competition, and intraorganizational knowledge sharing. Organization Science, 13(2), 179–190.
Kahler, M. (Ed.). (2015). Networked politics: Agency, power, and governance. Ithaca: Cornell University Press.
McClure, D. L. (2000). Statement of David L. McClure, U.S. General Accounting Office, before the Subcommittee on Government Management Information and Technology, Committee on Government Reform, House of Representatives. Available: http://www.gao.gov.
Dameri, R. P., Ricciardi, F., & D’Auria, B. (2014). Knowledge and intellectual capital in smart city. Proceedings of the European Conference on Knowledge Management, ECKM, 1, 250–257.
Chadwick, A. (2008). Web 2.0: New challenges for the study of e-democracy in an era of informational exuberance. I/S: A Journal of Law and Policy for the Information Society, 5(1), 9–41.
Snider, J., Hill, R. P., & Martin, D. (2003). Corporate social responsibility in the 21st century: A view from the world’s most successful firms. Journal of Business Ethics, 48(2), 175–187.
Waters, R. D., & Feneley, K. L. (2013). Virtual stewardship in the age of new media: Have nonprofit organizations’ moved beyond Web 1.0 strategies? International Journal of Nonprofit and Voluntary Sector Marketing, 18(3), 216–230.
Buechley, L., Paulos, E., Rosner, D., & Williams, A. (2009). DiY for CHI: Methods, communities, and values of reuse and customization. In Proceedings of Conference on Human Factors in Computing Systems (CHI). New York: ACM Press.
Chang, E., & West, M. (2006, December). Digital ecosystems a next generation of the collaborative environment. In International Conference on Information Integration and Web-based Applications & Services (iiWAS) (pp. 3–24).
Zuiiderwijk, A., & Janssen, M. (2014). Open data policies, their implementation and impact: A framework for comparison. Government Information Quarterly, 31, 17–29.
Obama, B. (2012). Open government directive. Retrieved September 15, 2012 from http://www.whitehouse.gov/sites/default/files/omb/assets/memoranda_2010/m10-06.pdf.
Obama, B. (2012). Digital government. Building a 21st century platform to better serve the American people. Retrieved September 15, 2012 from http://www.whitehouse.gov/sites/default/files/omb/egov/digital-governement/digital-government.html.
European Commission. (2003). Directive 2003/98/EC of the European parliament of the council of 17 November 2003 on the re-use of public sector information. Retrieved December 12, 2012 from http://ec.europa.eu/information_society/policy/psi/rules/eu/index_en.htm.
Commission, European. (2011). Communication from the commission to the European parliament, the council, the European economic and social committee and the committee of the regions. Open data. An engine for innovation, growth and transparent governance. Brussels: European commission.
Zuiderwijk, A., Helbig, N., Gil-García, R., & Janssen, M. (2014). Special issue on innovation through open data—A review of the state of the art and emerging research agenda: Guest editors’ introduction. Journal of Theoretical and Applied Electronic Commerce Research, 9(2), I–XIII.
Stepashkin, M. V., & Khusnoiarov, F. F. (2015). Risk analysis for reputation based on assessments and ranking of information events and specific data from open sources of information. Problems of Economic Transitions, 57(12), 8–16.
Winter, S. G., & Szulanski, G. (2001). Replication as strategy. Organization Science, 12(6), 730–743.
Saebi, T., & Foss, N. J. (2015). Business models for open innovation: Matching heterogenous open innovation strategies with business model dimensions. European Management Journal, 33, 201–213.
Vetrò, A., Canova, L., Torchiano, M., & Minotas, C. O. (2016). Open data quality measurement framework: definition and application to open government data. Government Information Quarterly, 33, 325–337.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2018 Springer International Publishing AG
About this paper
Cite this paper
Lamboglia, R., Cardoni, A., Dameri, R.P., Mancini, D. (2018). Business Information Systems in a Networked, Smart and Open Environment. In: Lamboglia, R., Cardoni, A., Dameri, R., Mancini, D. (eds) Network, Smart and Open. Lecture Notes in Information Systems and Organisation, vol 24. Springer, Cham. https://doi.org/10.1007/978-3-319-62636-9_1
Download citation
DOI: https://doi.org/10.1007/978-3-319-62636-9_1
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-62635-2
Online ISBN: 978-3-319-62636-9
eBook Packages: Business and ManagementBusiness and Management (R0)