Cover Image
Read Now

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...

Full description

Bibliographic Details
Main Author: Trucco, Sara
Format: eBook
Language:English
Published: Cham Springer International Publishing 2015, 2015
Edition:1st ed. 2015
Series:Contributions to Management Science
Subjects:
Finance
Accounting
Financial Economics
Corporate Governance
Online Access:
Collection: Springer eBooks 2005- - Collection details see MPG.ReNa
LEADER 02129nmm a2200313 u 4500
001 EB001035181
003 EBX01000000000000000828697
005 00000000000000.0
007 cr|||||||||||||||||||||
008 150702 ||| eng
020 |a 9783319187235 
100 1 |a Trucco, Sara 
245 0 0 |a Financial Accounting  |h Elektronische Ressource  |b Development Paths and Alignment to Management Accounting in the Italian Context  |c by Sara Trucco 
250 |a 1st ed. 2015 
260 |a Cham  |b Springer International Publishing  |c 2015, 2015 
300 |a IX, 143 p. 24 illus  |b online resource 
505 0 |a Introduction -- Financial Accounting: Development Paths -- Premises for the Convergence of Financial Accounting and Management Accounting -- Drivers of the Alignment of Financial Accounting to Management Accounting -- Financial Accounting and Alignment to Management Accounting in the Italian Context -- Discussion on the Alignment of Financial Accounting to Management Accounting in the Italian Context 
653 |a Finance 
653 |a Accounting 
653 |a Financial Economics 
653 |a Corporate Governance 
653 |a Corporate governance 
041 0 7 |a eng  |2 ISO 639-2 
989 |b Springer  |a Springer eBooks 2005- 
490 0 |a Contributions to Management Science 
028 5 0 |a 10.1007/978-3-319-18723-5 
856 4 0 |u https://doi.org/10.1007/978-3-319-18723-5?nosfx=y  |x Verlag  |3 Volltext 
082 0 |a 657 
520 |a 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 

Similar Items