Negozio-ekintzen globalizazioa eta kontabilitatea bateratu beharra

Abstract

Governments have recently adopted a series of economic and financial measures intended to avoid scandals such as those caused by Enron, WorldCom or Gescartera. Those measures include the establishment of accounting standards and a collection of rules aimed both controlling auditing staff and monitoring the way in which businesses are effectively run. In Spain, accounting planning began in 1973. This is still an ongoing process, which now aims at bringing accounting planning up to date and also at adjusting it to international laws on the topic, this attempting to bring back people´s confidence on accounting.