Disfunzioni Nella Contabilità E Nel Ruolo Delle Lobby Aziendali
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Disfunzioni Nella Contabilità E Nel Ruolo Delle Lobby Aziendali

Disfunzioni Nella Contabilità E Nel Ruolo Delle Lobby Aziendali


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About the Book

Da quando i massicci scandali aziendali di Enron, WorldCom, ecc. sono diventati pubblici nei primi anni 2000, la comunità contabile è stata oggetto di una serie di accuse, a partire dalla mancanza di efficacia fino alla collusione in attività fraudolente. Negli Stati Uniti sono state adottate ampie riforme istituzionali e requisiti normativi più severi, mimate in tutto il mondo, per riconquistare la fiducia degli investitori nei mercati dei capitali. Il reporting finanziario e la revisione contabile sono diventati un obiettivo primario per queste riforme. Tuttavia, molti dei sintomi per i malati della comunità contabile esistono ancora e possono rappresentare una sfida a lungo termine per le autorità di regolamentazione e i mercati dei capitali. Questo manoscritto a due capitoli è un tentativo positivista di spiegare gli attuali fallimenti all'interno della comunità contabile utilizzando le prospettive della teoria neo-organizzativa. Gli autori ritengono che il potere disparato delle aziende rispetto ai frammentati gruppi di stakeholder aziendali in conflitto con il FASB renda il lobbismo, in particolare, uno strumento efficace di lobby per far prevalere le aziende.


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Product Details
  • ISBN-13: 9786202737128
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 88
  • Spine Width: 5 mm
  • Width: 152 mm
  • ISBN-10: 6202737123
  • Publisher Date: 11 Jan 2021
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Weight: 190 gr


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Disfunzioni Nella Contabilità E Nel Ruolo Delle Lobby Aziendali
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