English, Article, Journal or magazine article edition: The Case for a New Accounting Research Agenda in Spain Oriol Amat; John Blake; Ester Oliveras

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Bookmark: http://trove.nla.gov.au/version/112198
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Case for a New Accounting Research Agenda in Spain
Author
  • Oriol Amat
  • John Blake
  • Ester Oliveras
Physical Description
  • preprint
Notes
  • 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.
  • Accounting, corporate report, conceptual framework
  • RePEc:upf:upfgen:380
Language
  • English
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