Accounting and Business Economics in Spain

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

Accounting information system · Accounting research · Business economics · Discipline · Economics · Financial accounting · German · Management accounting · Neoclassical economics · New institutional economics · Normative · Political science · Positive accounting · Schools of economic thought · Social science · Sociology · Transaction cost · Accounting and Financial Management · Accounting and Organizational Management · Historical and socio-economic studies of Spain and related regions · Law · Accounting · Finance

• Translating Ipsas into National Standards

  Susana Jorge, Isabel Brusca et al.•Journal of Comparative Policy…•2019

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• European management accounting research

  Alnoor Bhimani•European Accounting Review•2002

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• Beyond the audit expectations gap

  María García-Benau, María Antonia García-Benau et al.•European Accounting Review•1992

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• Management accounting systems in Spanish firms

  Joan María Amat Salas•European Accounting Review•1992

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• The Spanish Plan General de Contabilidad

  Bernard Chauveau•European Accounting Review•1995

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• The Nature of the Firm

  Ronald H Coase•Economica•1937

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