AIS and reporting in the port community systems: An Italian case study in the landlord port model

The aim of this chapter is to analyze the role of Accounting Information Systems (AIS) in the information management when in the relationships system, characterizing the port communities (PCs), an information technology platform has been adopted, such as the Port Community System (PCS). More specifically, drawing upon the existing literature on the architecture of PCS for the information flows management among the port users, this chapter aims to investigate the nature and role of reporting to support the decisionmaking of Port Authorities (PAs) in the landlord port model. In order to achieve our goal, we have conducted a literature review on the Port Community Systems (PCSs) and AIS in PCSs. Using the case study methodology, we have also conducted some semistructured interviews with port users and Port Authority (PA) in an Italian seaport. The analysis conducted outlines a strong need to get more detailed reporting on goods. In this way, the PCSs, which include the functions of AIS, can help to improve the information basis for PAs in the future developmental decisions of seaports.