Autori
Ossola, Giovanni
Crovini, Chiara

Titolo
Is risk reporting a possible link between financial and management accounting in private firms?
Periodico
Financial reporting
Anno: 2021 - Fascicolo: 1 - Pagina iniziale: 29 - Pagina finale: 60

This study represents a theoretical analysis with the purpose to continue the discussion on the relationship between management accounting (MA) and financial accounting (FA), by concentrating on the role of risk reporting as a possible manifestation of their convergence. Moreover, the analysis focuses on the private-firm sector as private firms represent the backbone of the economic system of several countries and little is known about financial and non-financial reporting. Drawing on the neo- Durkheimian institutional theory, this paper develops a conceptual framing that considers risk as an embedded element of the business domain and risk reporting as a direct outcome of the convergence between MA and FA in private firms. Furthermore, the neo-Durkheimian institutional theory emphasizes that the owners and managers’ risk attitude is a crucial element affecting risk disclosure, especially in private firms.



SICI: 2036-671X(2021)1<29:IRRAPL>2.0.ZU;2-3
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=68859&Tipo=Articolo PDF

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