Financial Accounting

Development Paths and Alignment to Management Accounting in the Italian Context

Sara Trucco (Autor)

Buch | Softcover

IX, 143 Seiten

2016 | Softcover reprint of the original 1st ed. 2015
Springer International Publishing (Verlag)
9783319386461 (ISBN)

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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.

Sara Trucco is an assistant professor at the Università degli Studi Internazionali di Roma in Rome. She got a Ph.D. in Business Administration at the University of Pisa in 2011, where she was a research fellow from 2011 to 2014. Dr. Trucco's research interests are in the fields of financial accounting, auditing and management accounting.

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.

Erscheinungsdatum	21.10.2016
Reihe/Serie	Contributions to Management Science
Zusatzinfo	IX, 143 p. 24 illus.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
Schlagworte	accounting/auditing • Accounting convergence • Agency Theory • business and management • Corporate Governance • Corporate governance: role and responsibilities of • Finance • Finance and Accounting • Finance, general • Financial disclosure • Forward-looking accounting • Institutional Theory • Legitimacy theory • Management accounting and bookkeeping
ISBN-13	9783319386461 / 9783319386461
Zustand	Neuware