Paper #380

Title:

The case for a new accounting research agenda in Spain

Authors:

Oriol Amat, John Blake and Ester Oliveras

Date:

January 1999

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.

Keywords:

Accounting, corporate report, conceptual framework

JEL codes:

M41

Area of Research:

Finance and Accounting

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