Digitale Bibliotheek
Sluiten Bladeren door artikelen uit een tijdschrift
 
<< vorige    volgende >>
     Tijdschrift beschrijving
       Alle jaargangen van het bijbehorende tijdschrift
         Alle afleveringen van het bijbehorende jaargang
           Alle artikelen van de bijbehorende aflevering
                                       Details van artikel 2 van 166 gevonden artikelen
 
 
  Accounting and Business Economics in Spain
 
 
Titel: Accounting and Business Economics in Spain
Auteur: Julve, Vicente Montesinos
Verschenen in: European accounting review
Paginering: Jaargang 7 (1998) nr. 3 pagina's 357-380
Jaar: 1998-09-01
Inhoud: Economia de la Empresa (Business Economics) emerged in Spain as a distinct academic discipline in the second half of the twentieth century. In its early years, Business Economics shared common influences with Accounting, particularly ideas and theories acquired from the translation of Italian and German works on Economia Aziendale and Betriebswirtschaftslehre . However, partly because of the institutional structure of Spanish universities, the two disciplines moved apart. During the Franco regime, Spanish accounting research was quite isolated, and with the return of democracy and the move towards greater European involvement much research was devoted to issues of financial accounting harmonization and standardization. This normative research was of little interest to Business Economics researchers, who were developing analytical approaches grounded in economic theory. More recently, academics working in the two disciplines have drawn on a wider range of theoretical approaches, from empirical studies to behavioural and organizational theory and institutional economics based on agency theory and transaction cost analysis. At present, the disciplines 'walk separately down the same road', but the new generation of researchers has the opportunity to bring Accounting and Business Economics closer together from an intellectual and scientific point of view.
Uitgever: Routledge
Bronbestand: Elektronische Wetenschappelijke Tijdschriften
 
 

                             Details van artikel 2 van 166 gevonden artikelen
 
<< vorige    volgende >>
 
 Koninklijke Bibliotheek - Nationale Bibliotheek van Nederland