| 书目名称 | Financial Accounting |
| 副标题 | Development Paths an |
| 编辑 | Sara Trucco |
| 视频video | http://file.papertrans.cn/343/342914/342914.mp4 |
| 概述 | 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 conve |
| 丛书名称 | Contributions to Management Science |
| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2015 |
| 关键词 | Accounting convergence; Agency theory; Financial disclosure; Forward-looking accounting; Institutional t |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-319-18723-5 |
| isbn_softcover | 978-3-319-38646-1 |
| isbn_ebook | 978-3-319-18723-5Series ISSN 1431-1941 Series E-ISSN 2197-716X |
| issn_series | 1431-1941 |
| copyright | Springer International Publishing Switzerland 2015 |
|Archiver|手机版|小黑屋|
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