Management Accounting Practices in Spain Historical analyses within both a social and an organisational context

摘要: Until the 1980’s Management Accounting, M.A., has had a limited importance in management of Spanish companies. One more accepted explanations research communities for expansion been contingency theory. The aim study is to highlight that new M.A. Spain not only consequence growing competitive environment, but rather closely connected characteristics social and organizational contexts enterprises and, particularly, changes experienced during last decades. In order accomplish mentioned purpose, unites subjective with an intersubjective approach, conducting interviews observation addition questionnaire. this respect contrasts findings from case data derived several secondary sources. vast area, its elements depict carefully interpret denotations. finds out increasing openness tendency influences coming contexts.