The aim of the paper is to investigate the information system of the Ital- ian cruise terminal companies, which have been created by the reordering seaport law n. 84/94. The implementation of integrated information systems among Port Authorities (PAs) and Cruise Terminal companies (CTc) could facilitate the ex- change of information, management accounting activities and decision making processes. However these “new” applications seem to find some difficulties to be implemented by CTc for internal reporting and external reporting to PAs. Fur- thermore we analysed the relationship between the information system imple- mented by CTc and their ownership structure. This is an explorative study conducted though a qualitative approach and the use of case study methodology. The cases analysed are four Italian CTc.