Dávila, Pilar Ibarrondo - In: CIRIEC-España, revista de economía pública, social y … (2002) 41, pp. 235-275
In the current context of banking competition, marked by strong rivalry among sector companies, the rural savings banks … 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 …