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Financial Accounting

Financial Accounting

Development Paths and Alignment to Management Accounting in the Italian Context

by Sara Trucco
Paperback
Publication Date: 17/10/2016
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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.
ISBN:
9783319386461
9783319386461
Category:
Finance & accounting
Format:
Paperback
Publication Date:
17-10-2016
Publisher:
Springer International Publishing AG
Country of origin:
Switzerland
Pages:
143
Dimensions (mm):
235x155x8mm
Weight:
2.47kg

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