Financial Accounting Development Paths and Alignment to 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 inte...
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| Format: | eBook |
| Language: | English |
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Cham
Springer International Publishing
2015, 2015
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| Edition: | 1st ed. 2015 |
| Series: | Contributions to Management Science
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| Online Access: | |
| Collection: | Springer eBooks 2005- - Collection details see MPG.ReNa |
| Summary: | 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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| Physical Description: | IX, 143 p. 24 illus online resource |
| ISBN: | 9783319187235 |