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.

The impact of law on accounting information system: an analysis of IAS/IFRS adoption in some Italian companies

MANCINI, Daniela
2010

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 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.
978-3-7908-2403-2
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/19848
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