La contabilidad de gestión en las cajas rurales. Una perspectiva empírica

In the current context of banking competition, marked by strong rivalry among sector companies, the rural savings banks must have agile and flexible information systems to support management decisions. From this viewpoint, this study analyses the degree of implementation and development of management accounting among the rural savings banks, as well as the characteristics of their accounting systems for management, all based on a survey we have distributed among these banks. The results obtained from the aforesaid survey enabled us to reveal certain deficiencies in the management information systems currently in use among the rural savings banks, deficiencies which prevent them from responding adequately to the information needs arising at the different levels of responsibility.