دانلود کتاب Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context

Name: Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context
Availability: InStock
Author: Sara Trucco (auth.)
ISBN: 9783319187228, 9783319187235

by Sara Trucco (auth.)

عنوان فارسی: حسابداری مالی: توسعه راه و تراز حسابداری مدیریت در بستر ایتالیایی
ناشر: Springer International Publishing
سال: 2015
ویرایش: 1
زبان: انگلیسی
تعداد صفحه (نسخه چاپی - نسخه الکترونیکی): 143
شابک: 9783319187228, 9783319187235
نوع فایل: PDF دانلود نرم افزار مطالعه
حجم: 3.00 مگابایت

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جزییات کتاب

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.

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