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The AIS Compliance with Law: An Interpretative Framework for Italian Listed Companies

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Information Technology and Innovation Trends in Organizations

Abstract

Changes in accounting information systems (AIS) could be triggered by several factors, in this paper the authors consider the mandatory changes required by legislative measures. Previous researches have shown that companies have different behaviors when complying with the same law requirement and that some factors determine the companies’ different ability to seize opportunities coming from legislative acts. In this paper the authors investigate and interpret the impacts of two Italian law (L. 38/05; L. 262/05) on AIS: by checking the accounting technological and organizational impacts, by verifying the effectiveness of behavioral approaches, by identifying the factors that could influence these approaches.

This research work is carried out from both authors, however the paragraphs n. 3, 5 can be attributed to Katia Corsi and n.1, 2, 4 to Daniela Mancini.

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Author information

Authors and Affiliations

  1. University of Sassari, Via Muroni 25, 07100, Sassari, Italy

    K. Corsi

  2. University of Naples Parthenope, Via Medina 40, 80133, Napoli, Italy

    D. Mancini

Authors
  1. K. Corsi
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  2. D. Mancini
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Corresponding author

Correspondence to K. Corsi .

Editor information

Editors and Affiliations

  1. Sistemi Informativi (CeRSI), Centro di Ricerca sui, Via G. Alberoni 7, Roma, 00198, Italy

    Alessandro D'Atri

  2. Department of Management, Parthenope University Naples, Via Medina 40, Naples, 80133, Italy

    Maria Ferrara

  3. , College of Business, Florida State University, Academic Way 821, Tallahassee, 32306-1110, USA

    Joey F. George

  4. , CeRSI, LUISS Guido Carli, via Alberoni 7, Roma, 00198, Italy

    Paolo Spagnoletti

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Corsi, K., Mancini, D. (2011). The AIS Compliance with Law: An Interpretative Framework for Italian Listed Companies. In: D'Atri, A., Ferrara, M., George, J., Spagnoletti, P. (eds) Information Technology and Innovation Trends in Organizations. Physica-Verlag HD. https://doi.org/10.1007/978-3-7908-2632-6_38

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