Sara Trucco – författare

This book analyses the role of Enterprise Resource Planning (ERP) and Business Intelligence (BI) systems in improving information quality through an empirical analysis carried out in Italy. The study begins with a detailed examination of ERP features that highlights the advantages and disadvantages of ERP adoption. Critical success factors for ERP implementation and post-implementation are then discussed, along with the capabilities of ERP in driving the alignment between management accounting and financial accounting information.The study goes on to illustrate the features of BI systems and to summarize companies’ needs for BI. Critical success factors for BI implementation are then presented, along with the BI maturity model and lifecycle. The focus of the research entails a detailed empirical analysis in the Italian setting designed to investigate the role played by ERP and BI systems in reducing information overload/underload and improving information quality by influencing the features of information flow. The practical and theoretical implications of the study are discussed and future avenues of research are suggested. This book will be of value for all those who have an interest in the capacities of ERP and BI systems to enhance business information quality.

This book discusses the role of diversity and equity in accounting, management control, governance, and auditing. These issues are increasingly relevant in both national and international debates. The volume analyzes recent literature and examines the role of diversity and equity as fundamental elements of corporate culture, determinants of the corporate growth model, and social justice. After framing the topic theoretically, the book conducts field analyses, collecting both secondary and primary data through qualitative and quantitative research methods, such as interviews, surveys, business case analyses, and documentary analyses of corporate practices on diversity and equity. The book provides an in-depth understanding and offers practical insights into the best (and worst) practices in diversity and equity within these fields. It will appeal to researchers in the social accounting domain and professionals seeking to integrate diversity and equity into business practices. The results presented are also relevant to policymakers who need to understand how to incentivize or regulate practices concerning diversity within corporate contexts.

This book discusses the role of diversity and equity in accounting, management control, governance, and auditing. These issues are increasingly relevant in both national and international debates. The volume analyzes recent literature and examines the role of diversity and equity as fundamental elements of corporate culture, determinants of the corporate growth model, and social justice. After framing the topic theoretically, the book conducts field analyses, collecting both secondary and primary data through qualitative and quantitative research methods, such as interviews, surveys, business case analyses, and documentary analyses of corporate practices on diversity and equity. The book provides an in-depth understanding and offers practical insights into the best (and worst) practices in diversity and equity within these fields. It will appeal to researchers in the social accounting domain and professionals seeking to integrate diversity and equity into business practices. The results presented are also relevant to policymakers who need to understand how to incentivize or regulate practices concerning diversity within corporate contexts.

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm’s disclosure is examined, and all aspects of audit risk are discussed. The key question of the impacts of integrated reporting on the components of audit risk is then addressed in detail, with reference to empirical findings, their practical implications, and their limitations. The concluding section explores the future of corporate reporting and the development of the next integrated reporting framework and summarizes the insights that the analysis in the book offers into the relationship between integrated reporting and audit quality in the European setting.

This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm’s disclosure is examined, and all aspects of audit risk are discussed. The key question of the impacts of integrated reporting on the components of audit risk is then addressed in detail, with reference to empirical findings, their practical implications, and their limitations. The concluding section explores the future of corporate reporting and the development of the next integrated reporting framework and summarizes the insights that the analysis in the book offers into the relationship between integrated reporting and audit quality in the European setting.

This book analyses the role of Enterprise Resource Planning (ERP) and Business Intelligence (BI) systems in improving information quality through an empirical analysis carried out in Italy. The study begins with a detailed examination of ERP features that highlights the advantages and disadvantages of ERP adoption. Critical success factors for ERP implementation and post-implementation are then discussed, along with the capabilities of ERP in driving the alignment between management accounting and financial accounting information.The study goes on to illustrate the features of BI systems and to summarize companies’ needs for BI. Critical success factors for BI implementation are then presented, along with the BI maturity model and lifecycle. The focus of the research entails a detailed empirical analysis in the Italian setting designed to investigate the role played by ERP and BI systems in reducing information overload/underload and improving information quality by influencing the features of information flow. The practical and theoretical implications of the study are discussed and future avenues of research are suggested. This book will be of value for all those who have an interest in the capacities of ERP and BI systems to enhance business information quality.

This book analyses the role of Enterprise Resource Planning (ERP) and Business Intelligence (BI) systems in improving information quality through an empirical analysis carried out in Italy. The study begins with a detailed examination of ERP features that highlights the advantages and disadvantages of ERP adoption. Critical success factors for ERP implementation and post-implementation are then discussed, along with the capabilities of ERP in driving the alignment between management accounting and financial accounting information.The study goes on to illustrate the features of BI systems and to summarize companies’ needs for BI. Critical success factors for BI implementation are then presented, along with the BI maturity model and lifecycle. The focus of the research entails a detailed empirical analysis in the Italian setting designed to investigate the role played by ERP and BI systems in reducing information overload/underload and improving information quality by influencing the features of information flow. The practical and theoretical implications of the study are discussed and future avenues of research are suggested. This book will be of value for all those who have an interest in the capacities of ERP and BI systems to enhance business information quality.