In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the … period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes … of accounting, special areas, views on classification and on the recording of transactions, views on valuation and …

accounting standards (IAS/IFRS) and the performance of emerging capital markets. Design/methodology/approach Data related to 31 …

profit in the society inspired by the accounting practice, through its influence in the social construction of the accountant …'s competency, and of the use accounting profession itself. Design/methodology/approach – Inspired largely by the sociology of the … product sell by the accounting profession and the accounting notion most widely discussed in the society. Therefore, to …

maintaining ethical standards. Design/methodology/approach – An integration of the managerial accounting and purchasing functions … integrating the purchasing and managerial accounting functions. Originality/value – By integrating the purchasing and managerial … accounting functions, costs can be reduced and quality can be increased.  …