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

Format:

Book

Author/Creator:

Trucco, Sara, Author.

Series:

Contributions to Management Science, 1431-1941

Language:

English

Subjects (All):

Accounting.

Bookkeeping.

Finance.

Corporate governance.

Accounting/Auditing.

Finance, general.

Corporate Governance.

Local Subjects:

Accounting/Auditing.

Finance, general.

Corporate Governance.

Physical Description:

1 online resource (153 p.)

Edition:

1st ed. 2015.

Place of Publication:

Cham : Springer International Publishing : Imprint: Springer, 2015.

Language Note:

English

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.

Contents:

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.

Notes:

Description based upon print version of record.

Includes bibliographical references at the end of each chapters.

ISBN:

3-319-18723-6