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

Buch 84 von 213: Contributions to Management Science

Trucco, Sara

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

Inhaltsangabe

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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Über die Autorin bzw. den 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.

Von der hinteren Coverseite

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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Verlag
Springer
Erscheinungsdatum
2015
Sprache
Englisch
ISBN 10 
3319187228
ISBN 13 
9783319187228
Einband
Gebundene Ausgabe
Anzahl der Seiten
152
Kontakt zum Hersteller
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Vorgestellte Ausgabe

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Softcover