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Financial Accounting
Development Paths and Alignment to Management Accounting in the Italian Context
Language
English
English
Book
Hardback
This book presents empirical evidence on the convergence of financial and management accounting in t...
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Libristo code: 09271949
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125 b
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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.
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About the book
Full name
Financial Accounting
Author
Sara Trucco
Language
English
English
Binding
Book - Hardback
Date of issue
2015
Number of pages
143
EAN
9783319187228
ISBN
3319187228
Libristo code
09271949
Publishers
Springer International Publishing AG
Weight
380
Dimensions
248 x 164 x 14
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