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Financial Accounting : Development Paths and Alignment to Management Accounting in the Italian Context / by Sara Trucco

By: Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Contributions to Management Science | SpringerLink BücherPublisher: Cham ; s.l. : Springer International Publishing, 2015Description: Online-Ressource (IX, 143 p. 24 illus, online resource)ISBN:
  • 9783319187235
Subject(s): Additional physical formats: 9783319187228 | Druckausg.: 978-331-91872-2-8 | Erscheint auch als: Financial accounting. Druck-Ausgabe Cham [u.a.] : Springer, 2015. IX, 143 S.RVK: RVK: QP 829LOC classification:
  • HF5601-5688 HF5667-5668.252
  • HF5601-5688
  • HF5667-5668.252
DOI: DOI: 10.1007/978-3-319-18723-5Online resources:
Contents:
Summary: 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.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.PPN: PPN: 1657329607Package identifier: Produktsigel: ZDB-2-SEB | ZDB-2-SXBM | ZDB-2-SBE
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