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...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Trucco, Sara (Συγγραφέας)
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Cham : Springer International Publishing : Imprint: Springer, 2015.
Σειρά:Contributions to Management Science,
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
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100 1 |a Trucco, Sara.  |e author. 
245 1 0 |a Financial Accounting  |h [electronic resource] :  |b Development Paths and Alignment to Management Accounting in the Italian Context /  |c by Sara Trucco. 
264 1 |a Cham :  |b Springer International Publishing :  |b Imprint: Springer,  |c 2015. 
300 |a IX, 143 p. 24 illus.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file  |b PDF  |2 rda 
490 1 |a Contributions to Management Science,  |x 1431-1941 
505 0 |a 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. 
520 |a 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. 
650 0 |a Business. 
650 0 |a Accounting. 
650 0 |a Bookkeeping. 
650 0 |a Corporate governance. 
650 0 |a Finance. 
650 1 4 |a Business and Management. 
650 2 4 |a Accounting/Auditing. 
650 2 4 |a Finance, general. 
650 2 4 |a Corporate Governance. 
710 2 |a SpringerLink (Online service) 
773 0 |t Springer eBooks 
776 0 8 |i Printed edition:  |z 9783319187228 
830 0 |a Contributions to Management Science,  |x 1431-1941 
856 4 0 |u http://dx.doi.org/10.1007/978-3-319-18723-5  |z Full Text via HEAL-Link 
912 |a ZDB-2-SBE 
950 |a Business and Economics (Springer-11643)