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Unlimited
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Title
Financial accounting [electronic resource] : development paths and alignment to management accounting in the Italian context / Sara Trucco.
ISBN
9783319187235 electronic book
3319187236 electronic book
9783319187228
Published
Cham : Springer, [2015]
Copyright
©2015
Language
English
Description
1 online resource.
Call Number
HF5616.I8
Dewey Decimal Classification
657.0945
Summary
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.
Bibliography, etc. Note
Includes bibliographical references.
Access Note
Access limited to authorized users.
Source of Description
Online resource; title from PDF title page (viewed June 25, 2015).
Series
Contributions to management science.
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.
