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.

Book Information
ISBN 9783319386461
Author Sara Trucco
Format Paperback
Page Count 143
Imprint Springer International Publishing AG
Publisher Springer International Publishing AG
Weight(grams) 2467g