Special issue: "Spanish Accounting"

International Journal of Critical Accounting 4(5/6) 2012

• Auditing standards and the expectations gap: evidence from Spain
• Revisiting the regulation of auditor independence: Spanish evidence on different perceptions
• Generating knowledge in management accounting for the EHEA: using a simulation to learn about the balanced scorecard
• Adopting IPSAS to improve governmental accountability in Spain: an empirical study
• Coexistence and potential convergence between national accounting standards and IFRS: some Spanish evidence
• Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008)
• Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience
• The Valencia Port Authority (VPA): environmental information in the annual report
• Improvement of motivation, non-technical skills and content learning: a longitudinal analysis in management accounting for tourism organisations using empirical-based case studies
• Corporate income tax accounting in Spain: an empirical study
• Foucault: His influence over accounting and management research. Building of a map of Foucault's approach