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.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
Springer International Publishing
Zielgruppe
Für Beruf und Forschung
Research
Illustrationen
24
24 s/w Abbildungen
IX, 143 p. 24 illus.
Maße
Höhe: 241 mm
Breite: 160 mm
Dicke: 15 mm
Gewicht
ISBN-13
978-3-319-18722-8 (9783319187228)
DOI
10.1007/978-3-319-18723-5
Schweitzer Klassifikation
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.
Introduction.- Financial Accounting: Development Paths.- Premises for the Convergence of Financial Accounting and Management Accounting.- Drivers of the Alignment of Financial Accounting to Management Accounting.- Financial Accounting and Alignment to Management Accounting in the Italian Context.- Discussion on the Alignment of Financial Accounting to Management Accounting in the Italian Context.
