Financial Accounting Development Paths and Alignment to Management Accounting in the Italian Context 1st Edition by Sara Trucco 3319187235 9783319187235

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Product details:

ISBN-10 :  3319187235 

ISBN-13 :  9783319187235

Author:  Sara Trucco 

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.

Financial Accounting: Development Paths and Alignment to Management Accounting in the Italian Context 1st table of contents:

Chapter 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
Chapter 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 Financial Accounting Info
2.3.1 Mandatory and Voluntary Disclosure: First Level of Analysis
2.3.2 Financial and Non-financial Information: Second Level of Analysis
2.3.3 Forward-Looking and Historical Information: Third Level of Analysis
2.4 Theories for Supporting and Containing the Evolution of Financial Accounting: An External Perspe
2.4.1 Agency Theory
2.4.2 Signalling Theory
2.4.3 Legitimacy Theory
2.4.4 Constraints on Additional Disclosure
2.5 Internal Determinants of Financial Accounting Development Paths
2.5.1 Institutional Theory
2.5.2 Corporate Governance and Culture
References
Chapter 3: Premises for the Convergence of Financial Accounting and Management Accounting
3.1 Introduction
3.2 A Promising Relationship
3.2.1 The Debut of “Control´´
3.2.2 The Internal Control System
3.2.3 A Brief Focus on Management Accounting
3.2.4 The Link Between Financial Accounting and Internal Control Systems
3.2.5 The Virtuous Circle Between the Forward-Looking Perspective of Financial Accounting and Forwar
3.3 Premises for the Convergence
3.3.1 Premises for Convergence in an International Setting
3.3.2 Premises for Convergence in the Italian Setting
3.4 Convergence or Divergence of Financial Accounting and Management Accounting: Differences Among C
References
Chapter 4: Drivers of the Alignment of Financial Accounting to Management Accounting
4.1 Introduction
4.2 Institutional Theory in Support of the Convergence Process of Financial Accounting and Managemen
4.3 The Viewpoints of Professional Associations and Academics
4.3.1 IAS/IFRS: A Possible Driver of the Convergence Process Between Financial Accounting and Manage
4.3.2 Fair Value: A Possible Driver of the Convergence Process Between Financial Accounting and Mana
4.4 The Role of Information Technology on the Convergence Between Financial Accounting and Managemen
References
Chapter 5: Financial Accounting and Alignment to Management Accounting in the Italian Context
5.1 Introduction
5.2 Research Hypotheses and Research Design
5.2.1 ERP and the Convergence of Financial Accounting and Management Accounting
5.2.2 IAS/IFRS and the Convergence of Financial Accounting and Management Accounting
5.2.3 Integration of Accounting Systems
5.2.4 The Research Design
5.3 Sample Selection and Data Collection
5.4 Variable Measurement
5.4.1 Exogenous Variables
5.4.2 Endogenous Variables
5.4.2.1 Integration of Accounting System Variable
5.4.2.2 Perceived Quality of Financial Accounting Variable
5.4.2.3 Perceived Quality of Management Accounting Variable
5.4.3 Control Variables
5.5 Pilot Interviews: Preliminary Analysis
5.5.1 Financial Accountant Interviews
5.5.1.1 Financial Accountant Interviews: The Development Path of Financial Accounting
5.5.1.2 Financial Accountant Interviews: The Changing Role of the Financial Accountant
5.5.1.3 Financial Accountant Interviews: The Convergence of Financial Accounting and Management Acco
5.5.2 Controller Interviews
5.6 Survey Analysis
5.6.1 Descriptive Statistics
5.6.2 Statistical Model
5.6.3 Reliability and Validity of PLS-SEM Models
5.6.4 Empirical Findings
5.6.4.1 Empirical Findings: PLS-SEM Analysis on the Whole Dataset
5.6.4.2 Empirical Findings: PLS-SEM Analysis for the Sub-dataset of Financial Accountants
5.6.4.3 Empirical Findings: PLS-SEM Analysis for the Sub-dataset of Controllers
5.6.4.4 Summary PLS-SEM Results for the Three Samples of Respondents
Appendix: Survey
Personal Features
Firm´s Features
Convergence of Financial Accounting and Management Accounting
References
Chapter 6: Discussion on the Alignment of Financial Accounting to Management Accounting in the Itali
6.1 Introduction
6.2 The Antecedents and Consequences of the Alignment of Financial Accounting to Management Accounti
6.3 The Relationship Between the Quality of Financial Accounting and the Quality of Management Accou
6.4 The Viewpoints of Controllers and Financial Accountants on Convergence
6.5 Further Findings: The Mediation Role of the Integration of Accounting Systems
6.6 Practical Implications
6.7 Limitations and Further Developments

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Tags: Financial Accounting, Development Paths, Alignment, Management Accounting, Italian Context, Sara Trucco