Further Details

Title: Financial Accounting
Condition: New
Subtitle: Development Paths and Alignment to Management Accounting in the Italian Context
EAN: 9783319386461
ISBN: 9783319386461
Edition: Softcover reprint of the original 1st ed. 2015
Publisher: Springer International Publishing AG
Format: Paperback
Type: Paperback
Release Date: 17/10/2016
Language: English
Country/Region of Manufacture: CH
Item Height: 235mm
Item Length: 155mm
Author: Sara Trucco
Genre: Business & Finance
Book Series: Contributions to Management Science
Release Year: 2016
Description: 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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