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Developing a new national management accounting framework – the Spanish case

John Blake (Department of International Business and Accounting, University of Central Lancashire, Preston, UK)
Oriol Amat (Professor Titular at Pompeu Fabra University, Barcelona, Spain)
Philip Wraith (Department of International Business and Accounting, University of Central Lancashire, Preston, UK)

European Business Review

ISSN: 0955-534X

Article publication date: 1 June 2000

Abstract

Comparative national management accounting is a young discipline. A recent survey of management accounting practice in Europe reveals five major issues that contrast across national management accounting practice. In the light of this work we undertook a survey of Spanish management accounts and found that there is declining use of official government guidance on management accounting; the emerging management accounting profession is qualified by university education, and is not generally involved in any professional body; although the literature indicates a strong Anglo‐American influence on modern Spanish management accounting, we found a strong, previously unreported, German influence; a wide range of innovative management accounting approaches have been tried; there is a move towards a planning objective as the focus of the management accountant’s work.

Keywords

Citation

Blake, J., Amat, O. and Wraith, P. (2000), "Developing a new national management accounting framework – the Spanish case", European Business Review, Vol. 12 No. 3, pp. 122-128. https://doi.org/10.1108/09555340010371791

Publisher

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MCB UP Ltd

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