... «Bologna Declaration», the Spanish Accounting and Business Administration Association (AECA) (2) promoted a study about higher education in ‘Business Administration’ (Garc a and Vico 2004) that ... the Master and Doctorate level with the following denominations: Actuarial and Financial Sciences, Research Market Techniques, Business Administration, Accounting and Finance, Auditing and Capital ... underway), Accounting, Auditing and Ca-pital Market (Across Universities and starting in 2009), Business Administration (starting in 2010).09_NT_LEANDRO_CAN IBANO.indd 59609_NT_LEANDRO_CAN IBANO.indd...