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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. Missing Information?
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