The origins of the Spanish railroad accounting model: a qualitative study of the MZA’S operating account (1856-1874)
The lack of external regulation about the form and substance of the financial statements that railroad companies had to report during the implementation phase of the Spanish railway, meant that each company developed its own accounting model. In this study we have described, analysed and interpreted...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2014 |
| País: | España |
| Institución: | Universidad Complutense de Madrid (UCM) |
| Repositorio: | Docta Complutense |
| Idioma: | inglés |
| OAI Identifier: | oai:docta.ucm.es:20.500.14352/34713 |
| Acceso en línea: | https://hdl.handle.net/20.500.14352/34713 |
| Access Level: | acceso abierto |
| Palabra clave: | 33 Railway Accounting MZA Railway Operating Account Railway productive process. Contabilidad ferroviaria Compañía ferroviaria MZA Cuenta de Explotación proceso productivo ferroviario. Administración de empresas Contabilidad (Economía) Historia económica 5311 Organización y Dirección de Empresas 5303 Contabilidad Económica 5506.06 Historia de la Economía |
| Sumario: | The lack of external regulation about the form and substance of the financial statements that railroad companies had to report during the implementation phase of the Spanish railway, meant that each company developed its own accounting model. In this study we have described, analysed and interpreted the more relevant changes in the accounting information in relation to the business result. Using the analysis of an historical case, we developed an ad-hoc research tool, for recording all the changes of the operating account. The results of the study prove that MZA’s operating account reflected the particularities of the railway business although subject to limitations, and the reported information improved during the study period in terms of relevance and reliability. |
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