The purpose of this paper is to analyse the role of Accounting Information Sys-tems (AIS) and Management Control Systems (MCS) in the information management within seaports when an information technology platform has been adopted, such as the Port Commu-nity Systems (PCSs). We conducted a literature review on PCSs and on how AIS and MCS could contribute to the platform in order to support the decision making processes of port users, like forwarder and shipping agents. Starting from previous studies focused on Italian seaports, by using the case study methodology, we collected data through semi-structured interviews to managers of the selected seaport. Indeed, we have outlined the usefulness in adopting AIS and MCS for PCS in the forwarder and shipping agents perspective.

AIS and MCS for Port Community Systems: An empirical analysis from Italy

Di Vaio, A.
;
Varriale, L.;Alvino, F.
2019

Abstract

The purpose of this paper is to analyse the role of Accounting Information Sys-tems (AIS) and Management Control Systems (MCS) in the information management within seaports when an information technology platform has been adopted, such as the Port Commu-nity Systems (PCSs). We conducted a literature review on PCSs and on how AIS and MCS could contribute to the platform in order to support the decision making processes of port users, like forwarder and shipping agents. Starting from previous studies focused on Italian seaports, by using the case study methodology, we collected data through semi-structured interviews to managers of the selected seaport. Indeed, we have outlined the usefulness in adopting AIS and MCS for PCS in the forwarder and shipping agents perspective.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/69720
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