Network, Smart and Open. Three Keywords for Information Systems Innovation

Network, Smart, and Open are three keywords that nowadays guide information systems (ISs) research. We discuss the relevance that these three topics, concerning technological and organizational innovations (i.e. cloud, smart technologies and networking), play for the development of accounting and management information systems. The aim is to investigate how these innovations could influence ISs, with a particular focus on accounting and management information systems, enhancing their information potentialities and their ability to support decision making processes, and improving accounting methodologies; performance measurement systems; data management; information systems architecture, external and internal reporting.