 THE PRACTICES OF MANAGEMENT ACCOUNTING IN SPAINLect. Anca Antoaneta Varzaru Ph. D
Revista Tinerilor Economisti (The Young Economists Journal), 2015, vol. 1, issue 24, 5-12 Abstract: Until two decades ago management accounting has had a limited importance in the management of the Spanish companies. The purpose of this study is to highlight that the new importance of management accounting in Spain is not only a consequence of a competitive environment, but rather is closely linked to the characteristics of the social and organizational contexts of the Spanish enterprises, in particular, to the changes experienced over the past few decades. Accounting is a vast area and to study the elements, this study had to study and interpret carefully its notations. The study notes a growing trend openness of management accounting in Spain to influences from the social and organizational contexts. Keywords: management accounting; practices of management accounting; organizational context; social context (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2015:i:24:p:5-12 Access Statistics for this article Revista Tinerilor Economisti (The Young Economists Journal) is currently edited by Ionascu Costel More articles in Revista Tinerilor Economisti (The Young Economists Journal) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.