Description
| Product ID: | 9783319386461 |
| Product Form: | Paperback / softback |
| Country of Manufacture: | CH |
| Series: | Contributions to Management Science |
| Title: | Financial Accounting |
| Subtitle: | Development Paths and Alignment to Management Accounting in the Italian Context |
| Authors: | Author: Sara Trucco |
| Page Count: | 143 |
| Subjects: | Accounting, Accounting, Finance and the finance industry, Corporate governance: role and responsibilities of boards and directors, Finance, Corporate governance |
| Description: | This book presents empirical evidence on the convergence of financial and 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 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. |
| Imprint Name: | Springer International Publishing AG |
| Publisher Name: | Springer International Publishing AG |
| Country of Publication: | GB |
| Publishing Date: | 2016-10-17 |
