Nowadays, traditional sources of wealth are becoming more and more intangible (i.e., knowledge, customer relationships, etc.). The traditional accounting systems are no longer considered able to adequately support the management (see strategic or managerial control/reporting systems) and the disclosure (see financial statements) of intangibles and, indeed, of the whole organisation. The studies developed by theDepartment of Management concern both financial and non-financial disclosure. Regarding the former, research is focused on whether and how it would be possible to improve the quality of the disclosure of intangibles, leveraging on the degree of freedom provided by the law and national and international accounting standards. As regards the latter, research is focused both on the reporting of intangibles/ intellectual capital and, more recently, on integrated reporting frameworks and on the assurance of non-financial information.
CITATION STYLE
Chiucchi, M. S., Giuliani, M., Poli, S., Gatti, M., Montemari, M., & Del Bene, L. (2020). Financial and Non-financial Reporting: Examining the Past to Understand the Future. In The First Outstanding 50 Years of “Università Politecnica delle Marche”: Research Achievements in Social Sciences and Humanities (pp. 165–180). Springer International Publishing. https://doi.org/10.1007/978-3-030-33879-4_12
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