The Royal European Academy of Doctors-Barcelona 1914 (RAED) and the Catalan Association of Accounting and Management (ACCID) have jointly released two publications that already stand as reference works in the field of accounting applied to business management. It’s the book “Finances i Comptabilitat per a directius” (Finance and accounting for managers), by Oriol Amat, full academician of the RAED and president of the ACCID, and María Jesús Soriano, and the edition that the Revista de Comptabilitat i Direcció has dedicated to “La figura de l’Expert Comptable: Situació actual i perspectives” (The figure of the Accounting Expert: current situation and perspective). In this monograph highlights an article by Oriol Amat and Josep Maria Bové, also full academician of the RAED: “L’Expert Comptable en l’àmbit internacional” (The Accounting Expert in the international field). The two publications are the result of an agreement signed by both entities.
“Finances i Comptabilitat per a directius” is presented as a manual endorsed by the Barcelona School of Management of Pompeu Fabra University that guides managers to interpret correctly the accounting and financial information prepared by companies (income statement, balance sheet and statement of cash flows) to evaluate investment and financing operations with practical examples.
As for the special edition of the Revista de Comptabilitat i Direcció, it tries to define the figure of the accounting expert in various countries to define its functions and specificities, marking the differences with the figure of the auditor, the only equivalent with specific qualification and recognised that exists today in Spain. The specialists evaluate the need to constitute the figure in the Spanish market.