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Accounting and Business Economics in Spain

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  • Vicente Montesinos Julve

Abstract

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.

Suggested Citation

  • Vicente Montesinos Julve, 1998. "Accounting and Business Economics in Spain," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 357-380.
    • Handle: RePEc:taf:euract:v:7:y:1998:i:3:p:357-380
    DOI: 10.1080/096381898336330
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    References listed on IDEAS

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    1. Maria Antonia Garcia-Benau & Christopher Humphrey, 1992. "Beyond the audit expectations gap," European Accounting Review, Taylor & Francis Journals, vol. 1(2), pages 303-331.
    2. Bernard Chauveau, 1995. "The Spanish Plan General de Contabilidad," European Accounting Review, Taylor & Francis Journals, vol. 4(1), pages 125-138.
    3. Hopwood, Anthony G., 1985. "The tale of a committee that never reported: Disagreements on intertwining accounting with the social," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 361-377, July.
    4. Joan M. Amat Salas, 1992. "Management accounting systems in Spanish firms," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 1-26.
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    2. Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.
    3. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    4. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.
    5. Maria Antonia Garcia Benau & Emiliano Ruiz Barbadillo & Christopher Humphrey & Walid Al Husaini, 1999. "Success in failure? Reflections on the changing Spanish audit environment," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 701-730.

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