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Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context

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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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Detail Information

Series Title

Contributions to Management Science

Call Number

-

Publisher

Springer Cham : Springer Cham., 2015

Collation

IX, 143

Language

English

ISBN/ISSN

978-3-319-18723-5

Classification

NONE

Content Type

text

Media Type

computer

Carrier Type

-

Edition

-

Subject(s)

Corporate Governance

Specific Detail Info

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Statement of Responsibility

Sara Trucco

Other Information

Cataloger

Jemadi

Source

https://link.springer.com/content/pdf/10.1007/978-3-319-18723-5.pdf?pdf=button

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