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The case for a new accounting research agenda in Spain

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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.

Suggested Citation

  • Oriol Amat & John Blake & Ester Oliveras, 1999. "The case for a new accounting research agenda in Spain," Economics Working Papers 380, Department of Economics and Business, Universitat Pompeu Fabra.
  • Handle: RePEc:upf:upfgen:380
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    Cited by:

    1. 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).

    More about this item

    Keywords

    Accounting; corporate report; conceptual framework;

    JEL classification:

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

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