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

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Management of the Interconnected World

Abstract

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 adapt1. 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.

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Author information

Authors and Affiliations

  1. Economy, Business and Regulations Department, University of Sassari, Sassari, Italy

    Katia Corsi

  2. Business Studies Department, Parthenope University of Naples, Naples, Italy

    Daniela Mancini

Authors
  1. Katia Corsi
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  2. Daniela Mancini
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Corresponding author

Correspondence to Katia Corsi .

Editor information

Editors and Affiliations

  1. Sistemi Informativi (CeRSI), Centro di Ricerca sui, Via G. Alberoni 7, Roma, 00198, Italy

    Alessandro D'Atri

  2. Facoltà di Economia, Dipto. Scienze dell'Economia e della, Università Cattolica del Sacro Cuore, Via Necchi 7, Milano, 20123, Italy

    Marco De Marco

  3. Sistemi Informativi (CeRSI), Centro di Ricerca sui, Via G. Alberoni 7, Roma, 00198, Italy

    Alessio Maria Braccini

  4. Dipto. Economia, Università di Cagliari, Viale S. Ignazio 74, Cagliari, 09123, Italy

    Francesca Cabiddu

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Corsi, K., Mancini, D. (2010). The Impact of Law on Accounting Information System: An Analysis of IAS/IFRS Adoption in Italian Companies. In: D'Atri, A., De Marco, M., Braccini, A., Cabiddu, F. (eds) Management of the Interconnected World. Physica-Verlag HD. https://doi.org/10.1007/978-3-7908-2404-9_56

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