During the second decade of the XXI century, several contextual forces have changed the way in which firms interact with environment. The economic and financial crisis, the development of technologies, the convergence between different communication channels and the spread of social networks are just some of the forces that determine a quick and radical change in the way employees and firms look at the future and interact each other.
This contribution focuses on the meaning of the word “open” as one of the keywords of this period and highlights how the open society affects accounting information systems, as systems processing information to support strategic decisions in such a complicated environment.
Keywords: accounting information systems, open society.
