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000727814 019__ $$a911847003
000727814 020__ $$a9783319187235$$qelectronic book
000727814 020__ $$a3319187236$$qelectronic book
000727814 020__ $$z9783319187228
000727814 035__ $$aSP(OCoLC)ocn911386371
000727814 035__ $$aSP(OCoLC)911386371$$z(OCoLC)911847003
000727814 040__ $$aN$T$$beng$$erda$$epn$$cN$T$$dN$T$$dGW5XE$$dIDEBK$$dYDXCP$$dEBLCP$$dUPM
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000727814 049__ $$aISEA
000727814 050_4 $$aHF5616.I8
000727814 08204 $$a657.0945$$223
000727814 1001_ $$aTrucco, Sara,$$eauthor.
000727814 24510 $$aFinancial accounting$$h[electronic resource] :$$bdevelopment paths and alignment to management accounting in the Italian context /$$cSara Trucco.
000727814 264_1 $$aCham :$$bSpringer,$$c[2015]
000727814 264_4 $$c©2015
000727814 300__ $$a1 online resource.
000727814 336__ $$atext$$btxt$$2rdacontent
000727814 337__ $$acomputer$$bc$$2rdamedia
000727814 338__ $$aonline resource$$bcr$$2rdacarrier
000727814 4901_ $$aContributions to management science,$$x2197-716X
000727814 504__ $$aIncludes bibliographical references.
000727814 5050_ $$aIntroduction -- 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.
000727814 506__ $$aAccess limited to authorized users.
000727814 520__ $$aThis 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.
000727814 588__ $$aOnline resource; title from PDF title page (viewed June 25, 2015).
000727814 650_0 $$aAccounting$$xStandards$$zItaly.
000727814 650_0 $$aCost accounting$$xStandards$$zItaly.
000727814 830_0 $$aContributions to management science.
000727814 852__ $$bebk
000727814 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-18723-5$$zOnline Access$$91397441.1
000727814 909CO $$ooai:library.usi.edu:727814$$pGLOBAL_SET
000727814 980__ $$aEBOOK
000727814 980__ $$aBIB
000727814 982__ $$aEbook
000727814 983__ $$aOnline
000727814 994__ $$a92$$bISE