Session Chairs: Alberto Incollingo and Daniela Mancini
The session focuses on the processes, tools, and patterns of elaboration and use of information concerning current and foreseeable existence conditions and life manifestations of companies and supporting decisionmaking and planning and control processes.
From original nucleus of the Accounting, identified by Zappa as fundamental discipline of Economia Aziendale, much progress has been made in scientific studies, but the intuitions of the “Maestro” remain current. The term “information and control systems” (ICS) identifies a system of tools, methodologies, models, technical resources, human resources, and information used by companies “to conveniently evaluate and order data collected and to reassert them in signage values”.
The signageability of information depends on the use of accounting methods and other methods, both in the accounting recognition and analysis of business facts, especially in the later stages of the accounting process, such as data analysis, interpretation, synthesis, and meanings formation.
This session intend to provide a forum, between scholars, professionals and experts of management, accounting and organization, to discuss research topics in the field of ICS, such as financial statements and financial communication, non-financial communication, auditing, management accounting, business information systems, strategic support systems. Such topics can be related to the different contexts of private and public companies; of small, medium and large companies; of companies and interorganizational relations in the various industrial sectors.
The objectives of this session are to analyse and highlight the evolution, the current and forward trends of ICS, both in the research and in the empirical fields, due to the challenges coming from institutional, economic, social and technological environments. Nowadays a lot of attention is focused on key topics as risk and uncertainty, sustainability, inclusion, accessibility, transparency, integration, re-use, sharing, internet of things in order to understand and communicate the value creation process to several stakeholders.
This session aims to stimulate the debate on the ICS state of the art, in national and international studies, in order to identify new and useful stream of research for the future. Insightful, coherent and methodically sound theoretical or empirical studies are equally encouraged. Are also accepted research works that integrate the different perspectives of “Economia Aziendale” and/or that bring together the contribution of researchers, professionals and managers.
The session will cover a wide range of topics included in the following themes that cross-cut ICS issues:
- Emerging ICT and methodologies.
This topic welcomes research works concerning the interaction between ICS and ICT, with particular attention to digitization, XBRL, Open Access, Web, Social media, App, Cloud, Internet of Things, 3D printing, etc. Papers that aim to discover if those technologies can be an opportunity to develop and improve ICS or to revise in a modern way traditional procedures, models, and methodologies of ICS are also encouraged. A specific attention is paid on methodologies that represent the frontier in recording, processing, interpreting, financial and non-financial information, for corporate reporting and top management decision making.
- Sustainability, inclusion and collaboration.
This topic welcomes research papers concerning how, what and why issues like social and environmental sustainability, inclusion, inter and intra organization collaborations can be integrated in ICS. Are strong encouraged papers that investigate the integrations of sustainability and inclusion in ICS and/or the features of ICS in partnership, networks and co-creation relationships.
- Regulation and corporate financial communication.
This topic welcomes research works that investigate the relationship between regulation (norms, laws, directives, guidelines, etc.) and ICS, with particular attention to financial communication. Are equally encouraged papers that suggest new measurement methods or new measures of voluntary or mandatory disclosure/compliance; that propose measures of companies readiness for ICS compliance with regulations and, finally, that design models to manage effective compliance processes.
- Accountants’ competencies for the future.
This topic welcomes papers addressing competencies and skills required to manage the ICS of the future with the aim to define the boundaries of professional profile and learning contents of “accountants”. Are equally encouraged papers that investigate new trends in accountants competencies related to: ICT, sustainability, inclusivity and gender diversity, regulation.
- Uncertainty, risk and corporate crises.
In today’s business context environmental uncertainty conditions amplify the corporate risk in all its forms and in all life stages of companies; consequently, early diagnosis of the crisis, as well as their management, become fundamental moments to reach and / or maintain the equilibrium conditions of business systems. This topic welcomes contributions that concern: the processes and tools (including regulatory) about external reporting in pre-crisis and crisis situations; internal control processes and tools that support strategic process to reach effectiveness and efficiency; the role of “outside” supervisory bodies in crisis situations; the tools and processes for the elaboration and for the control of reliability of forward-looking information in particular situations, for example start-up or turnaround processes; the critical issues in the application of recognition and measurements criteria for financial reporting, in business valuation and risk measurement in a crisis situation; the predictive ability of financial and non-financial information in conditions of high uncertainty.
All accepted papers will be considered for nomination as a fast track publication to the following Journals: Economia Aziendale online; Financial Reporting; Management Control; Rivista Italiana di Ragioneria e di
Economia Aziendale (Italian Accounting Review); Rivista dei Dottori Commercialisti; Accounting, Auditing & Accountability Journal; Journal of Accounting and Management Information Systems.
Session co-chairs will make the initial recommendation for the best papers of the session, than the papers have to follow the ordinary review process of the Journal.