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Financial accounting = development p...

Trucco, Sara.

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Financial accounting = development paths and alignment to management accounting in the Italian context /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Financial accounting/ by Sara Trucco.
Reminder of title:	development paths and alignment to management accounting in the Italian context /
Author:	Trucco, Sara.
Published:	Cham :Springer International Publishing : : 2015.,
Description:	ix, 143 p. :ill., digital ;24 cm.
[NT 15003449]:	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.
Contained By:	Springer eBooks
Subject:	Accounting - Standards - Italy. -
Online resource:	http://dx.doi.org/10.1007/978-3-319-18723-5
ISBN:	9783319187235 (electronic bk.)

Financial accounting = development paths and alignment to management accounting in the Italian context /
Trucco, Sara.

Financial accountingdevelopment paths and alignment to management accounting in the Italian context /[electronic resource] :by Sara Trucco. - Cham :Springer International Publishing :2015. - ix, 143 p. :ill., digital ;24 cm. - Contributions to management science,1431-1941. - Contributions to management science..

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.

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: 9783319187235 (electronic bk.)

Standard No.: 10.1007/978-3-319-18723-5doiSubjects--Topical Terms:

2156292
Accounting
--Standards--Italy.

LC Class. No.: HF5616.I8

Dewey Class. No.: 657.0945

Financial accounting = development paths and alignment to management accounting in the Italian context /
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020 $a 9783319187228 (paper)
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035 $a 978-3-319-18723-5
040 $a GP $c GP
041 0 $a eng
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100 1 $a Trucco, Sara. $3 2156291
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.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2015.
300 $a ix, 143 p. : $b ill., digital ; $c 24 cm.
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 Accounting $x Standards $z Italy. $3 2156292
650 0 $a Cost accounting $x Standards $z Italy. $3 2156293
650 1 4 $a Economics/Management Science. $3 890844
650 2 4 $a Accounting/Auditing. $3 895555
650 2 4 $a Finance/Investment/Banking. $3 1530231
650 2 4 $a Corporate Governance. $2 swd $3 1246506
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830 0 $a Contributions to management science. $3 1565352
856 4 0 $u http://dx.doi.org/10.1007/978-3-319-18723-5
950 $a Business and Economics (Springer-11643)