Author: Sara Trucco Full Title: Financial Accounting: Development Paths And Alignment To Management Accounting In The Italian Context (Contributions to Management Science) Publisher: Springer; 2015 edition (June 19, 2015) Year: 2015 ISBN-13: 9783319187235 (978-3-319-18723-5), 9783319187228 (978-3-319-18722-8), 9783319386461 (978-3-319-38646-1) ISBN-10: 3319187236, 3319187228, 3319386468 Pages: 153 Language: English Genre: Project Management, Finance File type: PDF Quality: 10/10 (True PDF) Price: 85,59 € 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. ------------- Our members see more. Join us!
