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

Trucco, Sara

Couverture souple

ISBN 10 : 3319386468 ISBN 13 : 9783319386461

Editeur : Springer, 2016

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.

A propos du livre

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.

Détails de l'édition

• Éditeur: Springer
• Date d'édition: 2016
• Langue: anglais
• ISBN 10: 3319386468
• ISBN 13: 9783319386461
• Reliure: Broché
• Nombre de pages: 156
• Coordonnées du fabricant: ProductSafety@springernature.com; ProductSafety@springernature.com; ; Poststr. 9; Darmstadt; 64293; Allemagne