IDEAS home Printed from https://ideas.repec.org/a/cic/revcir/y2002i41p235-275.html
   My bibliography  Save this article

La contabilidad de gestión en las cajas rurales. Una perspectiva empírica

Author

Listed:
  • Pilar Ibarrondo Dávila

    (Universidad de Granada)

Abstract

In the current context of banking competition, marked by strong rivalry among sector companies, the rural savings banks must have agile and flexible information systems to support management decisions. From this viewpoint, this study analyses the degree of implementation and development of management accounting among the rural savings banks, as well as the characteristics of their accounting systems for management, all based on a survey we have distributed among these banks. The results obtained from the aforesaid survey enabled us to reveal certain deficiencies in the management information systems currently in use among the rural savings banks, deficiencies which prevent them from responding adequately to the information needs arising at the different levels of responsibility.

Suggested Citation

  • Pilar Ibarrondo Dávila, 2002. "La contabilidad de gestión en las cajas rurales. Una perspectiva empírica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 41, pages 235-275, August.
    • Handle: RePEc:cic:revcir:y:2002:i:41:p:235-275
    as

    Download full text from publisher

    File URL: http://www.ciriec-revistaeconomia.es/banco/10_Ibarrondo_41.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Rural savings banks; credit co-operatives; banks; management accounting.;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2002:i:41:p:235-275. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Rafael Chaves (email available below). General contact details of provider: https://edirc.repec.org/data/ciriees.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.