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Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context
Sara Trucco
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Description for Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context
Paperback. .
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.
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.
Product Details
Publisher
Springer International Publishing AG
Format
Paperback
Publication date
2016
Series
Contributions to Management Science
Condition
New
Number of Pages
143
Place of Publication
Cham, Switzerland
ISBN
9783319386461
SKU
V9783319386461
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
About Sara Trucco
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.
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