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Correlates of the internal audit function's use of data analytics in the big data era : global evidence
Rakipi, Romina; De Santis, Federica; D'Onza, Giuseppe - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-12
Persistent link: https://www.econbiz.de/10012506837
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The impact of smart technologies and digitalization on Intellectual Capital
De Santis, Federica; Esposito, Paolo - In: Intellectual capital, smart technologies and …, (pp. 59-71). 2021
Persistent link: https://www.econbiz.de/10012662408
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The relationship between intellectual capital and big data: a review
De Santis, Federica; Presti, Claudia - In: Meditari Accountancy Research 26 (2018) 3, pp. 361-380
Purpose This paper aims to give an integrated framework for analysing the main opportunities and threats related to the exploitation of Big Data (BD) technologies within intellectual capital (IC) management. Design/methodology/approach By means of a structured literature review (SLR) of the...
Persistent link: https://www.econbiz.de/10014937263
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Big data and data analytics in auditing : in search of legitimacy
De Santis, Federica; D’Onza, Giuseppe - In: Meditari Accountancy Research 29 (2021) 5, pp. 1088-1112
Purpose: This study aims to analyze the utilization of big data and data analytics (BDA) in financial auditing, focusing on the process of producing legitimacy around these techniques, the factors fostering or hindering such process and the action auditors take to legitimate BDA inside and...
Persistent link: https://www.econbiz.de/10013471713
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A look on the other side: investigating intellectual liabilities
De Santis, Federica; Giuliani, Marco - In: Journal of Intellectual Capital 14 (2013) 2, pp. 212-226
Purpose – This paper helps to address the need for investigations on intellectual liabilities (ILs). In light of these considerations, the purpose of this paper is to present an analysis of the extant literature on ILs in order to offer a solid base for improving the intellectual capital (IC)...
Persistent link: https://www.econbiz.de/10014875643
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ERP e strumenti di Business Intelligence : supporto gestionale e impatto organizzativo
De Santis, Federica - 2016
cover -- Indice -- Introduzione -- Capitolo Primo Il controllo di gestione: caratteri evolutivi -- Capitolo Secondo Il sistema informativo aziendale -- Capitolo Terzo I sistemi informativi integrati -- Capitolo Quarto Il sistema informativo direzionale. Il ruolo dei sistemi di data warehouse e...
Persistent link: https://www.econbiz.de/10012682628
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Artificial Intelligence in Accounting and Auditing : Accessing the Corporate Implications
Pierotti, Mariarita; Monreale, Anna; De Santis, Federica - 2024 - 1st ed. 2024.
1. The new corporate data ecosystem (Federica De Santis) -- 2. From data to corporate decision-making process (Mariarita Pierotti) -- 3. An introduction to Artificial Intelligence (Anna Monreale) -- 4. The need of Trustworthy Artificial intelligence (Anna Monreale) -- 5. Artificial Intelligence...
Persistent link: https://www.econbiz.de/10015081235
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Integrating Performance and Risk in a Management Control System : A Framework to Understand Aspects and Directions of Integration
Presti, Claudia - 2021 - 1st ed. 2021.
Chapter 1. Introduction to the Book -- Chapter 2. Toward a Contemporary Concept of Management Control -- Chapter 3. Performance Management as a Part of the Management Control System -- Chapter 4. The Development of Risk Management -- Chapter 5. The Integration between Performance and Risk --...
Persistent link: https://www.econbiz.de/10012668280
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Corporate governance and performance of Italian gambling SMEs during recession
La Rosa, Fabio; Bernini, Francesca - In: International Journal of Contemporary Hospitality Management 30 (2018) 3, pp. 1939-1958
Purpose: This study aims to explore how the economic recession and some corporate governance (CG) provisions can affect the performance of Italian gambling small and medium-sized enterprises (SMEs) across different business segments. Design/methodology/approach: This study uses a panel sample...
Persistent link: https://www.econbiz.de/10012069032