| 書目名稱 | Financial Accounting |
| 副標(biāo)題 | Development Paths an |
| 編輯 | Sara Trucco |
| 視頻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 |
| 叢書名稱 | Contributions to Management Science |
| 圖書封面 |  |
| 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 |
| 關(guān)鍵詞 | 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|手機(jī)版|小黑屋|
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