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Financial Accounting

Development Paths and Alignment to Management Accounting in the Italian Context

  • Sara¬†Trucco

Part of the Contributions to Management Science book series (MANAGEMENT SC.)

About this book

Introduction

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.

Keywords

Accounting convergence Agency theory Financial disclosure Forward-looking accounting Institutional theory Legitimacy theory

Authors and affiliations

  • Sara¬†Trucco
    • 1
  1. 1.Faculty of EconomicsRome University of International StudiesRomaItaly

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-18723-5
  • Copyright Information Springer International Publishing Switzerland 2015
  • Publisher Name Springer, Cham
  • eBook Packages Business and Economics
  • Print ISBN 978-3-319-18722-8
  • Online ISBN 978-3-319-18723-5
  • Series Print ISSN 1431-1941
  • Series Online ISSN 2197-716X
  • Buy this book on publisher's site