The Practices of Management Accounting in Spain
The Practices of Management Accounting in Spain

Summary/Abstract: Until two decades ago management accounting has had a limited importance in the management of the Spanish companies. The purpose of this study is to highlight that the new importance of management accounting in Spain is not only a consequence of a competitive environment, but rather is closely linked to the characteristics of the social and organizational contexts of the Spanish enterprises, in particular, to the changes experienced over the past few decades. Accounting is a vast area and to study the elements, this study had to study and interpret carefully its notations. The study notes a growing trend openness of management accounting in Spain to influences from the social and organizational contexts.

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