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.
| ISBN: | 9783319386461 |
| Publication date: | 17th October 2016 |
| Author: | Sara Trucco |
| Publisher: | Springer an imprint of Springer International Publishing |
| Format: | Paperback |
| Pagination: | 143 pages |
| Series: | Contributions to Management Science |
| Genres: |
Accounting Finance and the finance industry Corporate governance: role and responsibilities of boards and directors |