TY - JOUR AB - 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. VL - 12 IS - 3 SN - 0955-534X DO - 10.1108/09555340010371791 UR - https://doi.org/10.1108/09555340010371791 AU - Blake John AU - Amat Oriol AU - Wraith Philip PY - 2000 Y1 - 2000/01/01 TI - Developing a new national management accounting framework – the Spanish case T2 - European Business Review PB - MCB UP Ltd SP - 122 EP - 128 Y2 - 2024/03/28 ER -