The case for a new accounting research agenda in Spain

Oriol Amat (), John Blake and Ester Oliveras ()

Economics Working Papers from Department of Economics and Business, Universitat Pompeu Fabra

Abstract: In Spain both accounting practice and accounting research have been strongly influenced by accounting practices developed in the English speaking world. This paper: 1) Summarizes a seminal English paper, the 'Corporate Report', that identified the potential for accounting reports to serve a wide range of users. 2) Identifies the ways in which English language accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than investors and creditors. 3) Argues that for Spain the ideas put forward in the Corporate Report have a particular relevance, and might usefully form the basis for a new research agenda.

Keywords: Accounting; corporate report; conceptual framework (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 1999-01
References: View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:upf:upfgen:380

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