The Accounting Analysis of Banking Company: The Case of CAM

The measure of management risk has been a constant in Economy in the recent past. This issue is present on any kind of economic or financial activity. The solution adopted for international authorities, increasing liquidity of financial market and generating new indicators to support making decisions, means the continuity of applying the monetary theory as general criteria to solve the actual crisis. In this labyrinth, the manuscript uses the Accounting Methodology of Edgeworth’s Box as a new methodology to measure the management of Banking Companies and analyzes the acquisition of the CAM and Bank Sabadell, two Spanish banking companies. Finally, the manuscript analyzes the financial crisis in Spain through the behavior of listed banking companies in IBEX 35. The manuscript concludes that accounting can explain equilibrium in economy, and it only needs to know how they can be measured properly.