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


  • Pilar Ibarrondo Dávila

    () (Universidad de Granada)


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

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    Rural savings banks; credit co-operatives; banks; management accounting.;

    JEL classification:

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


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