The Development Of Accounting In An International Context
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The Development of Accounting in an International Context
This collection studies the development of accounting in an international context, and contains papers from some of the world's most renowned scholars in accounting, celebrating the multi-faceated contribution of Bob Parker.
The Development of Accounting in an International Context
This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.
Financial Accounting
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.