Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context
- ISBN-10
- 3319187236
- ISBN-13
- 9783319187235
- Series
- Financial Accounting
- Category
- Business & Economics
- Pages
- 143
- Language
- English
- Published
- 2015-06-19
- Publisher
- Springer
- Author
- Sara Trucco
Description
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.
Get the book
Other editions
-
- 2023-05-08
- 1042 pages
- Paperback
- John Wiley & Sons
-
- 2022-06-21
- 403 pages
- Ebook
- Walter de Gruyter GmbH & Co KG
Similar books
-
Financial Accounting
By J. David Spiceland, Wayne Thomas, Don HerrmannThe decision maker's perspective used throughout the book competes directly with Kimmel's pedagogical approach. Financial Accounting has been revised based on the great success of Financial Accounting 2e, Spiceland, Thomas, Herrmann.
-
Principles of Accounting Volume 1 - Financial Accounting
By Mitchell Franklin, Patty Graybeal, Dixon CooperThe text and images in this book are in grayscale.
-
Financial Accounting For Dummies - UK
By Steven Collings, Maire LoughranWhether you're an accountancy student studying for your degree, you're working towards ACCA qualification or you're just starting out in your accounts career, this plain-English guide delivers easy-to-understand explanations and tons of ...
-
Financial Accounting
By Jeff Jones, Jay S. Rich, Linda Ann Myers21. How do the old lease accounting rules differ from the new lease accounting rules ? 22. ( Appendix 9A ) Describe how the bond issue price is calculated . OBJECTIVE 4 OBJECTIVE 5 OBJECTIVE 6 OBJECTIVE 8 MULTIPLE - CHOICE QUESTIONS 9-1 ...
-
Connect Access Card for Financial Accounting
By J. David Spiceland, Wayne Thomas, Don HerrmannYour subscription to Connect includes the following: • SmartBook® - an adaptive digital version of the course textbook that personalizes your reading experience based on how well you are learning the content. • Access to your ...
-
Financial Accounting For Dummies
By Steven CollingsWhether you're an accountancy student studying for your degree, you're working towards ACCA qualification or you're just starting out in your accounts career, this plain-English guide delivers easy-to-understand explanations and tons of ...
-
Financial Accounting
By Carl S. Warren, Jonathan Duchac, Jim Reeve3 On March 4, Breen Corporation acquired 7,500 shares of the 200,000 outstanding shares of Melton Co. common stock at $40 plus commission charges of $175. On June 15, a cash dividend of $2.10 per share was received.
-
Financial Accounting
By Ashok BanerjeeThis book covers the first aspect of Management Accounting. Financial Accounting A Managerial Emphasis seeks to delve deep into all the aspects of Financial Accounting from a manager s perspective.
-
Financial Accounting
By Paul D. Kimmel, Jerry J. Weygandt, Donald E. KiesoBaan NV, 3-60 Bank of America, 8-11 Bank One Corporation, 2-24 Barnes & Noble, 13-41–13-42 Barriques, 7-1, 7-2, 7-3, 7-8, 7-13 Berkshire Hathaway, 4-22, 11-27 Best Buy, 1-9, 3-13, 3-29, 5-14, 5-55, 9-26, 13-52 BHP, 9-26 Bill and Melinda ...
-
Introduction to Financial Accounting: Adapted for US GAAP
By David Annand, Henry Dauderis, Donna MarchandThis text is intended for a first course in introductory financial accounting. It follows the Generally Accepted Accounting Principles (GAAP) used in the United States. It focuses on core Introductory...