Scientific Library of Tomsk State University

   E-catalog        

Normal view MARC view

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

By: Trucco, Sara [author.]Contributor(s): SpringerLink (Online service)Material type: TextTextSeries: Contributions to Management SciencePublication details: Cham : Springer International Publishing : Imprint: Springer, 2015Description: IX, 143 p. 24 illus. online resourceContent type: text Media type: computer Carrier type: online resourceISBN: 9783319187235Subject(s): business | Accounting | Bookkeeping | Corporate Governance | Finance | Business and Management | Accounting/Auditing | Finance, general | Corporate GovernanceDDC classification: 657 LOC classification: HF5601-5688HF5667-5668.252Online resources: Click here to access online
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.
In: Springer eBooksSummary: 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.
Tags from this library: No tags from this library for this title. Log in to add tags.
No physical items for this record

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.

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.

There are no comments on this title.

to post a comment.
Share