Ebook Financial accounting: Development paths and alignment to management accounting in the Italian context
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Ebook "Financial accounting: Development paths and alignment to management accounting in the Italian context" 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.
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