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Könyv Financial Accounting Sara Trucco

Financial Accounting

Development Paths and Alignment to Management Accounting in the Italian Context

Szerző: Sara Trucco
Nyelv: Angol
Kötés: Puha kötésű
Kiadó: Springer International Publishing AG
Elérhetőség: Beszállítói készleten
Küldés 5-8 napon belül
19 653 Ft
This book presents empirical evidence on the convergence of financial and management accounting in t...

Információk a könyvről

Szerző
Sara Trucco
Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2016
oldal
143
EAN
9783319386461
ISBN
3319386468
Enbook ID
15194582
Kiadó
Springer International Publishing AG
Súly
260
Méretek
290 x 154 x 12

Teljes leírás

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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