(WP 13/03 Clave pdf)The Spanish university system has witnessed many changes. Initial conditions for competition were laid down in 83, specially through the recognition of legal status to private universities. However, the shortage of students since 98 and the drop on demand for higher education...

Historical research has shown the influence of environmental contexts on the design and functioning of management accounting systems. In contrast to the relatively competitive settings that witnessed the emergence of cost systems in Anglo-American contexts, the focal settings featured inter alia...