The origins of the spanish railroad accounting model: a qualitative study of the MZA’S operating account (1856-1874)

Los orígenes del modelo contable ferroviario español: un estudio cualitativo de la cuenta de explotación de MZA (1856-1874)

Beatriz Santos (), Esther Fidalgo () and Mónica Santos ()
Additional contact information
Beatriz Santos: Autonoma University of Madrid
Esther Fidalgo: Complutense University of Madrid
Mónica Santos: Rey Juan Carlos University

De Computis, 2014, issue 21, 73-103

Abstract: 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.

Keywords: contabilidad ferroviaria; Compañía ferroviaria MZA; Cuenta de Explotación; proceso productivo ferroviario; railway accounting; MZA Railway; Operating Account; railway productive process (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.upo.es/revistas/index.php/decomputis/article/view/7098/6065 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2014:73-103

DOI: 10.26784/issn.1886-1881.v11i21.39

Access Statistics for this article

More articles in De Computis from Universidad Pablo de Olavide Contact information at EDIRC.
Bibliographic data for series maintained by Universidad Pablo de Olavide, Biblioteca/CRAI, Servicio de Publicacion Digital ().