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.
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
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