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The Impact of Law on Accounting Information System: An Analysis of IAS/IFRS Adoption in Italian Companies

In: Management of the Interconnected World

Author

Listed:
  • Katia Corsi

    (University of Sassari)

  • Daniela Mancini

    (Parthenope University of Naples)

Abstract

Recently, several laws (38/2005, 231/2001, 262/2005) have been revising the corporate internal control legislation system in Italy, consequently requiring the accounting information system (AIS) to adapt1. Accounting systems and financial reporting must comply with new law requirements which generate a “corporate impact”. The object of this paper is to examine this corporate impact. Analyzing four Italian listed companies, authors investigate the effects of the adoption of the International Accounting Standard-International Financial Reporting Standard (IAS/IFRS) on the information process, tools, accounting and procedures. The analysis shows that firms use different approaches to implement law requirements; authors develop a model to identify their determinants.

Suggested Citation

  • Katia Corsi & Daniela Mancini, 2010. "The Impact of Law on Accounting Information System: An Analysis of IAS/IFRS Adoption in Italian Companies," Springer Books, in: Alessandro D'Atri & Marco De Marco & Alessio Maria Braccini & Francesca Cabiddu (ed.), Management of the Interconnected World, pages 483-491, Springer.
    • Handle: RePEc:spr:sprchp:978-3-7908-2404-9_56
    DOI: 10.1007/978-3-7908-2404-9_56
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    Cited by:

    1. katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.

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