Financial Accounting : Development Paths and Alignment to Management Accounting in the Italian Context
Softcover reprint of the original 1st ed. 2015
by
Sara Trucco
Book Details
Format
Paperback / Softback
Book Series
Contributions to Management Science
ISBN-10
3319386468
ISBN-13
9783319386461
Edition
Softcover reprint of the original 1st ed. 2015
Publisher
Springer International Publishing AG
Imprint
Springer International Publishing AG
Country of Manufacture
CH
Country of Publication
GB
Publication Date
Oct 17th, 2016
Print length
143 Pages
Weight
260 grams
Dimensions
15.40 x 29.00 x 1.20 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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