期刊名称：Cuadernos de Ciencias Económicas y Empresariales
印刷版ISSN：0211-4356
出版年度：2005
卷号：2005
期号：49
出版社：Universidad de Málaga
摘要：Our work is an empirical analysis, made in the associations of public utility of Andalusia, in which we have considered necessary to know the opinion the different managers economic-financiers from the associations about the Annual information which they provide Cuentas of these organizations, since they are they, without a doubt, those that better perceive the advantages and disadvantages of the present normative frame, when having to face day day to the direction of these organizations and to be the ones in charge, in last instance, to elaborate the mentioned information and to collect from her data adapted for the management. Also we have wanted to know how the predisposition of these agents to complete and to improve the present countable information system, of way so that we pruned to know realistic form the existing necessities of information and, consequently, are possible to be made financial statements more equipment for all the users interested in such.
