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Financial Accounting : Development Paths and Alignment to Management Accounting in the Italian Context.
・ISBN 978-3-319-18722-8 hard EUR 49.99
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| 著者・編者 | Trucco, Sara, |
|---|---|
| シリーズ | Contributions to Management Science |
| 出版社 | (Springer, GW) |
| 出版年月 | 2015 |
| ページ数 | ix, 143 pp. |
| 言語 | ENG |
| ニュース番号 | ＜626-L1096＞ |
解説
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.