Financial Accounting - Development Paths and Alignment to Management Accounting in the Italian Context (Paperback, Softcover reprint of the original 1st ed. 2015)

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.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Series:	Contributions to Management Science
Release date:	October 2016
First published:	2015
Authors:	Sara Trucco
Dimensions:	235 x 155 x 12mm (L x W x T)
Format:	Paperback
Pages:	143
Edition:	Softcover reprint of the original 1st ed. 2015
ISBN-13:	978-3-319-38646-1
Categories:	Books > Business & Economics > Finance & accounting > Finance > General Books > Money & Finance > General
LSN:	3-319-38646-8
Barcode:	9783319386461

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