Financial Accounting
Development Paths and Alignment to Management Accounting in the Italian Context
1st Edition
Published on 19. June 2015
IX, 143 pages
978-3-319-18723-5 (ISBN)
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.
More details
Series
Language
English
Place of publication
Cham
Switzerland
Publishing group
Springer International Publishing
Target group
Professional and scholarly
Product notice
Reflowable
Illustrations
IX, 143 p. 24 illus.
File size
3,26 MB
ISBN-13
978-3-319-18723-5 (9783319187235)
DOI
10.1007/978-3-319-18723-5
Schweitzer Classification
Other editions
Additional editions
Sara Trucco
Financial Accounting
Development Paths and Alignment to Management Accounting in the Italian Context
Book
07/2015
Springer
€53.49
Shipment within 10-15 days
Person
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.
Content
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.
