Financial Accounting Development Paths and Alignment to Management A
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, forwar
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Sara Trucco
Financial Accounting
Development Paths and Alignment to Management Accounting in the Italian Context
Contributions to Management Science
More information about this series at http://www.springer.com/series/1505
Sara Trucco
Financial Accounting Development Paths and Alignment to Management Accounting in the Italian Context
Sara Trucco Faculty of Economics Rome University of International Studies Rome, Italy
ISSN 1431-1941 ISSN 2197-716X (electronic) Contributions to Management Science ISBN 978-3-319-18722-8 ISBN 978-3-319-18723-5 (eBook) DOI 10.1007/978-3-319-18723-5 Library of Congress Control Number: 2015943431 Springer Cham Heidelberg New York Dordrecht London © Springer International Publishing Switzerland 2015 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Printed on acid-free paper Springer International Publishing AG Switzerland is part of Springer Science+Business Media (www.springer.com)
“To my family”
ThiS is a FM Blank Page
Contents
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.1 A Brief Overview of the Book . . . . . . . . . . . . . . . . . . . . . . . . . 1.2 Theoretical Contributions of the Present Work . . . . . . . . . . . . . . 1.3 Practical Contributions of the Present Work . . . . . . . . . . . . . . . . 1.4 Structure of the Book . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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1 1 4 6 6 7
2
Financial Accounting: Development Paths . . . . . . . . . . . . . . . . . . . 2.1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.2 Financial Accounting: A Possible Framework . . . . . . . . . . . . . . 2.2.1 Financial Accounting: An Objective Perspective . . . . . . . 2.2.2 Financial Accounting: A Subjective Perspective . . . . . . . 2.3 The Role of Voluntary, Non-financial and Forward-Looking Disclosure in Fin
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