Financial Accounting : Development Paths and Alignment to Management Accounting in the Italian Context
2015 ed.
by
Sara Trucco
Book Details
Format
Hardback or Cased Book
Book Series
Contributions to Management Science
ISBN-10
3319187228
ISBN-13
9783319187228
Edition
2015 ed.
Publisher
Springer International Publishing AG
Imprint
Springer International Publishing AG
Country of Manufacture
CH
Country of Publication
GB
Publication Date
Jul 1st, 2015
Print length
143 Pages
Weight
380 grams
Dimensions
16.40 x 24.80 x 1.40 cms
Ksh 8,100.00
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This book presents empirical evidence on the convergence of financial and management accounting in the Italian context.
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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