Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure...

Introduction -- Financial Accounting: Development Paths -- Premises for the Convergence of Financial Accounting and Management Accounting -- Drivers of the Alignment of Financial Accounting to Management Accounting -- Financial Accounting and Alignment to Management Accounting in the Italian...

The paper examines accounting practices, institutions' role and the possible ways of defining accounting fraud in pre-modern historical context through the micro-analysis of a Venetian case. The three fraudulent financial statements, investigated in this paper, refer to the years 1781, 1782, and...

Chapter 1: INTRODUCTION -- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting -- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review -- CHAPTER 4. Materiality in sustainability reporting -- Chapter 5:...