Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context (Contributions to Management Science) - Tapa dura

Trucco, Sara

 
9783319187228: Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context (Contributions to Management Science)
Tapa dura
ISBN 10: 3319187228 ISBN 13: 9783319187228
Editorial: Springer, 2015

Sinopsis

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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Acerca del autor

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.

De la contraportada

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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Editorial
Springer
Año de publicación
2015
Idioma
Inglés
ISBN 10 
3319187228
ISBN 13 
9783319187228
Encuadernación
Tapa dura
Número de páginas
156
Contacto del fabricante
no disponible
Persona responsable
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Otras ediciones populares con el mismo título

9783319386461: Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context (Contributions to Management Science)

Edición Destacada

ISBN 10:  3319386468 ISBN 13:  9783319386461
Editorial: Springer, 2016
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