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The case for a new accounting research agenda in Spain
Amat, Oriol; Blake, John; Oliveras, Ester
Universitat Pompeu Fabra. Departament d'Economia i Empresa
In Spain both accounting practice and accounting research have been strongly influenced by accounting practices developed in the Englishspeaking 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.
15-09-2005
Finance and Accounting
accounting
corporate report
conceptual framework
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