Overview
- Traces development paths of financial accounting
- Analyzes the convergence and alignment of financial and management accounting
- Presents the viewpoints of controllers and financial accountants on convergence
Part of the book series: Contributions to Management Science (MANAGEMENT SC.)
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About this book
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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Keywords
Table of contents (6 chapters)
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Front Matter
Authors and Affiliations
About the author
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.
Bibliographic Information
Book Title: Financial Accounting
Book Subtitle: Development Paths and Alignment to Management Accounting in the Italian Context
Authors: Sara Trucco
Series Title: Contributions to Management Science
DOI: https://doi.org/10.1007/978-3-319-18723-5
Publisher: Springer Cham
eBook Packages: Business and Economics, Business and Management (R0)
Copyright Information: Springer International Publishing Switzerland 2015
Hardcover ISBN: 978-3-319-18722-8Published: 01 July 2015
Softcover ISBN: 978-3-319-38646-1Published: 17 October 2016
eBook ISBN: 978-3-319-18723-5Published: 19 June 2015
Series ISSN: 1431-1941
Series E-ISSN: 2197-716X
Edition Number: 1
Number of Pages: IX, 143
Number of Illustrations: 24 b/w illustrations
Topics: Accounting/Auditing, Finance, general, Corporate Governance