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Bog, paperback Financial Accounting af Sara Trucco

Financial Accounting (Contributions to Management Science)

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

(Bog, paperback)

24 black & white illustrations, biography

24 black & white illustrations, biography

Produktdetaljer:

Sprog:
Engelsk
ISBN-13:
9783319386461
Sideantal:
152
Udgivet:
04-11-2016
Udgave:
Softcover reprint of the original 1st ed. 2015
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Forlagets beskrivelse
24 black & white illustrations, biography
Bibliotekernes beskrivelse
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.

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