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The case for a new accounting research agenda in Spain

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Author Info

  • Oriol Amat

    ()

  • John Blake
  • Ester Oliveras

    ()

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.

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File URL: http://www.econ.upf.edu/docs/papers/downloads/380.pdf
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Bibliographic Info

Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 380.

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Date of creation: Jan 1999
Date of revision:
Handle: RePEc:upf:upfgen:380

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Web page: http://www.econ.upf.edu/

Related research

Keywords: Accounting; corporate report; conceptual framework;

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Cited by:
  1. Bernardo Bátiz-Lazo & Rasol Eskandari, 2013. "Trends and Directions in the Accounting, Business and Economic History of Spain, 1997-2011," Documentos de Trabajo (DT-AEHE) 1303, Asociación Española de Historia Económica.
  2. Bernardo Batiz-Lazo & Rasol Eskandari & John Goddard, 2013. "Online publishing and citation success in the business and economic history of Spain, 1997-2011," Working Papers 13003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).

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