Expectativas sobre la profesión del Experto Contable

  1. Marcela Espinosa-Pike
  2. Itsaso Barrainkua Aroztegui
  3. Miren Lorea Andicoechea Arondo
Revista de contabilidad y dirección

ISSN: 1887-5696

Year of publication: 2015

Issue Title: La figura del experto contable: situación actual y perspectivas

Issue: 21

Pages: 131-145

Type: Article

More publications in: Revista de contabilidad y dirección


The growing demand for transparency and reliability of the information provided by organizations, have driven the need for the development and regulation of the professional accountant in Spain. It is important to know the perception about the professional accountant of those agents whose occupational activity is related to the accounting information, such as auditors, accountants, managers, business consultants and other groups. The accountant expert is a long-established and well-developed professional figure in many other countries. The aim of this study is to know the opinion of the economists, members of the Consejo General de Economistas, which can be accredited as professional accountants, on the need for this professional figure, the advantages and disadvantages of belonging to it and the appropriate model of regulation.