AIS and Reporting in the Port Community Systems: An Italian Case Study in the Landlord Port Model

Assunta Vaio () and Luisa Varriale ()
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Assunta Vaio: Parthenope University
Luisa Varriale: Parthenope University

A chapter in Reshaping Accounting and Management Control Systems, 2017, pp 153-165 from Springer

Abstract: Abstract The aim of this chapter is to analyze the role of Accounting Information Systems (AIS) in the information management when in the relationships system, characterizing the port communities (PCs), an information technology platform has been adopted, such as the Port Community System (PCS). More specifically, drawing upon the existing literature on the architecture of PCS for the information flows management among the port users, this chapter aims to investigate the nature and role of reporting to support the decision-making of Port Authorities (PAs) in the landlord port model. In order to achieve our goal, we have conducted a literature review on the Port Community Systems (PCSs) and AIS in PCSs. Using the case study methodology, we have also conducted some semi-structured interviews with port users and Port Authority (PA) in an Italian seaport. The analysis conducted outlines a strong need to get more detailed reporting on goods. In this way, the PCSs, which include the functions of AIS, can help to improve the information basis for PAs in the future developmental decisions of seaports.

Keywords: Port community systems; Information management; AIS; Reporting (search for similar items in EconPapers)
Date: 2017
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DOI: 10.1007/978-3-319-49538-5_10

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