Abstract

Made in Italy companies, and in particular those operating in the food sector, play a fundamental role in the Italian economy and represent its most dynamic component. Technolo- gies, and in particular smart technologies, are becoming a key factor so as to be progressively adopted in manufacturing companies, in particular in the manufacturers of machines, plants, pro- duction equipment, food processing and preservation. Therefore, the implementation and use of innovative accounting information systems also seem essential to transform the strategic plan- ning process by providing new relationships with employees, customers and suppliers, new ways of data analysis to support strategic actions [1], changing competitive dynamics and suggesting new sources of innovation [2]. The rise of the fourth industrial revolution [3] is opening new growth opportunities for territories and businesses, which can achieve superior performance through these technological processes. The aim of this research is to identify, through a system- atic literature review, what is the state of the art on information systems and technologies of the digital world and how they affect organizations belonging to the food sector.

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