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

Livre 84 sur 214: Contributions to Management Science

Trucco, Sara

 
9783319386461: Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context

Synopsis

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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À propos de l?auteur

Sara Trucco is an assistant professor at the Università degli Studi Internazionali di Roma in Rome. She got a Ph.D. in Business Administration at the University of Pisa in 2011, where she was a research fellow from 2011 to 2014. Dr. Trucco's research interests are in the fields of financial accounting, auditing and management accounting.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Autres éditions populaires du même titre

9783319187228: Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context

Edition présentée

ISBN 10 :  3319187228 ISBN 13 :  9783319187228
Editeur : Springer International Publishin..., 2015
Couverture rigide