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portada Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context (Contributions to Management Science)
Type
Physical Book
Publisher
Year
2016
Language
English
Pages
156
Format
Paperback
ISBN13
9783319386461

Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context (Contributions to Management Science)

Sara Trucco (Author) · Springer · Paperback

Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context (Contributions to Management Science) - Sara Trucco

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Origin: U.S.A. (Import costs included in the price)
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Synopsis "Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context (Contributions to Management Science)"

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

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The book is written in English.
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