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International Journal of Critical Accounting

2012 Vol. 4 No. 5/6

Special Issue and Spanish Accounting

Guest Editors: Professor Francisco Bastida and Professor Bernardino Benito

 

Editorial
PagesTitle and authors
483-510Auditing standards and the expectations gap: evidence from Spain
Emiliano Ruiz-Barbadillo; Nieves Gómez-Aguilar; Estibaliz Biedma-López; Nieves Carrera
DOI: 10.1504/IJCA.2012.051462

511-541Revisiting the regulation of auditor independence: Spanish evidence on different perceptions
Maria A. García-Benau; Ana Zorio
DOI: 10.1504/IJCA.2012.051463

542-571Generating knowledge in management accounting for the EHEA: using a simulation to learn about the balanced scorecard
Elena Urquía Grande; Clara Isabel Muñoz Colomina; Elisa Isabel Cano Montero
DOI: 10.1504/IJCA.2012.051464

572-607Adopting IPSAS to improve governmental accountability in Spain: an empirical study
Andrés Navarro Galera; Manuel Pedro Rodríguez Bolívar
DOI: 10.1504/IJCA.2012.051465

608-630Coexistence and potential convergence between national accounting standards and IFRS: some Spanish evidence
Juan Carlos Navarro-García
DOI: 10.1504/IJCA.2012.051456

631-645Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008)
Antonio M. Lopez-Hernandez; Jose Luis Zafra-Gomez; David Ortiz-Rodriguez
DOI: 10.1504/IJCA.2012.051457

646-661Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience
Isabel Brusca; Vicente Montesinos
DOI: 10.1504/IJCA.2012.051458

662-684The Valencia Port Authority (VPA): environmental information in the annual report
Amparo Ayuso Moya; Cristina Crespo Soler; Vicente Ripoll Feliu; Arturo Giner Fillol
DOI: 10.1504/IJCA.2012.051459

685-701Improvement of motivation, non-technical skills and content learning: a longitudinal analysis in management accounting for tourism organisations using empirical-based case studies
Bernabé Escobar Pérez; Antonio Lobo Gallardo; José Luis Arquero Montaño
DOI: 10.1504/IJCA.2012.051460

702-727Corporate income tax accounting in Spain: an empirical study
Julian Martínez-Vargas; Gregorio Labatut-Serer; Elisabeth Bustos-Contell
DOI: 10.1504/IJCA.2012.051461

728-756Foucault: His influence over accounting and management research. Building of a map of Foucault's approach
Eduardo Rivera Vicencio
DOI: 10.1504/IJCA.2012.051466