Most of the contents of this book is based on a selection of the research works presented at the track entitled ‘Accounting Information Systems’ of the 2012 Annual Conference of the Italian Chapter of AIS (ItAIS), which was held in Rome, Italy, in September 2012. The aim of the track was to sketch a clear picture of the current state of Accounting Information Systems (AIS) research in a broad sense, including design, acceptance and reliance, value added, decision making, interorganizational links, and process improvements. In particular, despite the fact that accounting information systems are often considered the instrument by default for accounting automation the track starts from a wide definition of the accounting information system, as a complex system composed of a mix of strictly interrelated elements (such as data, information, human resources, IT tools, accounting models and procedures), and basically involved in collecting, classifying, elaborating, recording, storing accounting data.