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

Libro 84 di 214: Contributions to Management Science

Trucco, Sara

 
9783319386461: Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context
Brossura
ISBN 10: 3319386468 ISBN 13: 9783319386461
Casa editrice: Springer, 2016

Sinossi

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.

Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.

Informazioni sull?autore

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.

Dalla quarta di copertina

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.

Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.

Editore
Springer
Data di pubblicazione
2016
Lingua
Inglese
ISBN 10 
3319386468
ISBN 13 
9783319386461
Rilegatura
Copertina flessibile
Numero di pagine
156
Contatto del produttore
ProductSafety@springernature.com
ProductSafety@springernature.com

Poststr. 9
Darmstadt
64293
Germania

Altre edizioni note dello stesso titolo

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

Edizione in evidenza

ISBN 10:  3319187228 ISBN 13:  9783319187228
Casa editrice: Springer Nature, 2015
Rilegato