Financial Accounting

Development Paths and Alignment to Management Accounting in the Italian Context
2015
ISBN: 978-3-319-18722-8
Verlag: Springer International Publishing

Buch, Englisch, 143 Seiten, HC runder Rücken kaschiert, Format (B × H): 160 mm x 241 mm, Gewicht: 3613 g

Reihe: Contributions to Management Science

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.

Zielgruppe

Research

Autoren/Hrsg.

Trucco, Sara

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

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.

Über Autor(innen)

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.