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Anotace knihy

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.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting

• Plný název: Financial Accounting
• Podnázev: Development Paths and Alignment to Management Accounting in the Italian Context
• Autor: Sara Trucco
• Jazyk: Angličtina
• Vazba: Pevná
• Počet stran: 143
• EAN: 9783319187228
• ISBN: 3319187228
• ID: 09271949
• Nakladatelství: Springer International Publishing AG
• Hmotnost: 380 g
• Rozměry: 164 × 248 × 14 mm
• Datum vydání: 20. June 2015

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