Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context
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 inte...
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
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Springer
2015
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| Truy cập trực tuyến: | https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/59451 |
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oai:scholar.dlu.edu.vn:DLU123456789-594512023-11-11T06:40:51Z Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context Trucco, Sara Financial Accounting Economics Business Standards -- Italy Cost accounting 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. 2015-12-15T02:47:13Z 2015-12-15T02:47:13Z 2015 Book 978-3-319-18723-5 978-3-319-18722-8 https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/59451 en application/pdf Springer |
| institution |
Thư viện Trường Đại học Đà Lạt |
| collection |
Thư viện số |
| language |
English |
| topic |
Financial Accounting Economics Business Standards -- Italy Cost accounting |
| spellingShingle |
Financial Accounting Economics Business Standards -- Italy Cost accounting Trucco, Sara Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context |
| description |
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. |
| format |
Book |
| author |
Trucco, Sara |
| author_facet |
Trucco, Sara |
| author_sort |
Trucco, Sara |
| title |
Financial Accounting:
Development Paths and Alignment to Management Accounting in the Italian Context |
| title_short |
Financial Accounting:
Development Paths and Alignment to Management Accounting in the Italian Context |
| title_full |
Financial Accounting:
Development Paths and Alignment to Management Accounting in the Italian Context |
| title_fullStr |
Financial Accounting:
Development Paths and Alignment to Management Accounting in the Italian Context |
| title_full_unstemmed |
Financial Accounting:
Development Paths and Alignment to Management Accounting in the Italian Context |
| title_sort |
financial accounting:
development paths and alignment to management accounting in the italian context |
| publisher |
Springer |
| publishDate |
2015 |
| url |
https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/59451 |
| _version_ |
1782548109256032256 |