Digital Accounting Information System for Non-financial Disclosure: A Case Study Analysis

Valentina Beretta, Maria Chiara Demartini and Sara Trucco ()
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Valentina Beretta: University of Pavia
Maria Chiara Demartini: University of Pavia
Sara Trucco: Università degli Studi Internazionali di Roma

A chapter in Sustainable Digital Transformation, 2023, pp 11-22 from Springer

Abstract: Abstract The disclosure of non-financial information (NFI) is becoming more and more relevant worldwide, especially after the directive 2014/95/EU. The relevance of the preparation of the non-financial information is increasing even with regard to the role of the Information Technology (IT) system. The review of the prior literature, indeed, shows a gap in the analysis of which are the most effective IT audit tools and procedures that may be used for providing reliable non-financial information. The main aim of this research is to analyze the role of the IT in the preparation ad in supporting the control of the reliability of non-financial data. In order to reach the research aims, we apply a qualitative case study based on interviews and the triangulation of this evidence with a secondary source (such as an annual report or a non-financial disclosure). Therefore, researchers, thought an exploratory approach, carried out semi-structured type interviews. We selected three case studies listed on the Milan Stock Exchange market. The interviewees were actors responsible or substantially involved in the process of the non-financial information. Results of our research show that collecting and reporting data for non-financial disclosure by using a digital accounting information system represents a great challenge for the company. The interviewee stated that the digital accounting information systems are pivotal for the data collection and for the programming phase. Results show that collecting information in a more secure way is needed.

Keywords: Digital accounting information; Non-financial information; Case study analysis (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/978-3-031-15770-7_2

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