Financial Accounting Development Paths and Alignment to Management Accounting in the Italian Context /
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 inte...
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| Natura: | Elettronico eBook |
| Lingua: | English |
| Pubblicazione: |
Cham :
Springer International Publishing : Imprint: Springer,
2015.
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| Edizione: | 1st ed. 2015. |
| Serie: | Contributions to Management Science,
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| Soggetti: | |
| Accesso online: | https://doi.org/10.1007/978-3-319-18723-5 |
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Sommario:
- Introduction
- Financial Accounting: Development Paths
- Premises for the Convergence of Financial Accounting and Management Accounting
- Drivers of the Alignment of Financial Accounting to Management Accounting
- Financial Accounting and Alignment to Management Accounting in the Italian Context
- Discussion on the Alignment of Financial Accounting to Management Accounting in the Italian Context.