formalization. Accounting, view from a strategic approach is the basis for achieving this. …

number of researches carried out on accounting records, spite of the fact that, as it is generally agreed, modern accounting … a later date the research will be complemented by the analysis of accounting records. For our purpose we have chosen one … is Railroad Company from Madrid to Zaragoza and Alicante (MZA); the specific subject of the paper is the accounting of …

. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly … sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered … accounting-based variables. It was found that accounting added significant information to predict various degrees of farm …

Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in …

profitability. In this article financial analysis and the corresponding accounting indicators is used to identify the relationships …

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation … particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the … Institute of Accounting and Auditing, and the currently applicable regulations. …

different rules and laws which have influenced the economic regime of these companies. The appearance of the Rules on accounting … cooperative societies in the light of co-operative principles and their definition by the future accounting rules. …

history of Spanish Exchequer, i.e., the ambitious reform project of Public Sector Accounting carried out by the General and … history of Spanish Exchequer. In this chapter José Canga Argüelles’ ideas on Public Sector Accounting stand out. He exposed …’s Accounting” presented before the General and Extraordinary Assembly met in Cadiz on the 29th June 1811. The Report contains the …