The paper seeks to analyze the effects that an integrated Information Technology (IT) system and the overall integration of accounting systems have on the quality in managerial information. The exploratory analysis was based on a sample of Italian managers (controllers and financial accountants) working for both publicly held and non-publicly held firms, both large and small/medium-size companies. Preliminary empirical findings based on a survey from the Italian context have contributed to reduce the gap in the literature and to provide some evidence useful for managerial practices.
Keywords: Managerial Information, Integrated Information Technology, Integration of Accounting Systems, Italian Firms.
Trucco S. (2016), Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers, Management Control, 1, pp. 91-104, Doi: 10.3280/MACO2016-001006