by Valentín Azofra Palenzuela, María Begoña Prieto Moreno · Instituto de Contabilidad y Auditoria de Cuentas (ICAC) · tapa blanda · ISBN 9788489006119
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«Teoría positiva de la contabilidad en los sistemas internos de información contable» is the essay by Valentín Azofra Palenzuela and María Begoña Prieto Moreno.
The work studies positive theory applied to internal accounting: it starts from the observation of the real behaviour of organisations to explain how accounting information is designed and used in internal systems. It analyses the factors that condition the preparation of that information and its role in decision-making and company control.
First edition published in 1996 by the Instituto de Contabilidad y Auditoría de Cuentas (ICAC); 138 pages, paperback, in Spanish.
Work aimed at accounting professionals, university students and academic audiences interested in economic-financial analysis.
