During the 1990's studies of management accounting practices in Europe and in Latin America have given us data on 23 countries. In this paper we use this data to identify five distinct aspects of national management accounting culture being:1. The influence of regulations on official...

In 1990 a new Spanish 'Plan General de Contabilidad' (PGC) implemented the requirements of the EU 4th and 7th Directives in Spain. Included in the PGC is the requirement, derived from the 4th Directive, that accounts should present a 'true and fair view', in Spanish 'imagen fiel'. Where the term...

Gray (1988) has put forward a hypothesis on how a national accounting environment might reflect the cultural dimensions identified by Hofstede (1980, 1983). A number of studies have tested Gray's hypothesis including one by Pourjalali and Meek (1995) which identified a match between changes in...

In Spain both accounting practice and accounting research have been strongly influenced by accounting practices developed in the English speaking world. This paper:1) Summarises a seminal English paper, the 'Corporate Report', that identified the potential for accounting reports to serve a wide...

Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and fair view can take at an international...