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 generating a ‘corporate impact’. Object of this paper is to examine this corporate impact. Particularly, analyzing four Italian cases of listed companies, authors investigate the International Accounting Standard-International Financial Reporting Standard (IAS/IFRS) adoption effect on the information process and tools, and on accounting integration and procedures. The analysis shows that corporations use different approaches to implement law requirements; authors develop a model to identify determinates that drives to these different approaches.
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