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The Practices Of Management Accounting In Spain

Author

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  • Lect. Anca Antoaneta Varzaru Ph. D

    (University of Craiova, Faculty of Economics and Business Administration, Romania)

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.

Suggested Citation

  • Lect. Anca Antoaneta Varzaru Ph. D, 2015. "The Practices Of Management Accounting In Spain," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 5-12, APRIL.
    • Handle: RePEc:aio:rteyej:v:1:y:2015:i:24:p:5-12
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    More about this item

    Keywords

    management accounting; practices of management accounting; organizational context; social context;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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