Financial Accounting Development Paths and Alignment to Management Accounting in the Italian Context /

• Main Author: Trucco, Sara (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2015.
• Series: Contributions to Management Science,
• Subjects: Business.; Accounting.; Bookkeeping.; Corporate governance.; Finance.; Business and Management.; Accounting/Auditing.; Finance, general.; Corporate Governance.

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...

Table of 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.