Financial Accounting

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Focusing on the convergence of financial and management accounting in Italy, the author explores the evolution of financial accounting, emphasizing non-financial disclosures and internal factors like corporate governance. Utilizing agency, signalling, legitimacy, and institutional theories, the book incorporates insights from professional associations and academics. Through survey data, it offers valuable perspectives on the Italian accounting landscape, making it a significant resource for understanding the interplay between various accounting practices and theories.