Comparative national management accounting is a young discipline. A recent survey of management accounting practice in Europe reveals five major issues that contrast across national management accounting practice. In the light of this work we undertook a survey of Spanish management accounts and...

Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. First, this paper considers the relevance of international...

Regulations imposed upon both the external and internal accounting reports of enterprises may evoke a variety of responses from managers ranging from the active to the passive. This paper explores the active, participatory role which managers may choose to adopt in influencing the direction of...

In the European Union, governments through Directives, and the accounting profession through the International Accounting Standards Committee (IASC), both claim to be seeking to harmonise accounting practices. In this article, John Blake and Oriol Amat explore these claims. They first identify...

Purpose – The purpose of this paper is to contribute to the growing literature field of intellectual capital (IC) by analysing corporate IC disclosures by leading Spanish firms over a three‐year period from 2000 to 2002. Design/methodology/approach – Content analysis methodology was...

<title>Abstract</title> The operational connection between tax and financial reporting has been reported on in detail for a few countries but not for Spain. However, the literature suggests that there was a great reduction in the influence of tax in Spain in the early 1990s. This paper applies the methodology...

During the 1990s studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use these data to identify five distinct aspects of national management accounting culture: the influence of regulations on official recommendations;...

Company financial managers, when confronted with a change in accounting regulations, may face a change in their economic environment as a result of the reaction of users to the reported accounting information. In 1990 a requirement for lessees to capitalize finance leases was introduced in...

Traces the history of the imposition of a comprehensive tax‐accounting link in Sweden, identifying ways in which professional accountants have sought to circumvent the impact of the link and considering the effect of the link on the three bodies in Sweden involved in formulating accounting...

States that the Chinese market stands out both for its size and its record of growth. A growing literature identifies a wide range of challenges that must be confronted to launch a successful joint venture. Explores this literature and reports on how one medium‐sized European company, Nutrexpa...