Fuerzas Motrices del Valle de Lecrin, 1936-9: accounting reports and ideological struggles in time of civil war

Luis Fernandez-Revuelta, Donato Gomez and Keith Robson

Accounting History Review, 2002, vol. 12, issue 2, 347-368

Abstract: This paper focuses on the impact of the Spanish Civil War (1936-9) on the accounting systems and reporting practices of Fuerzas Motrices del Valle de Lecrin. The accounts inform a narrative of the company's and the region of Almeria's experiences during the Spanish Civil War. In addition, the form and content of the accounts themselves are shown to be a site of ideological struggle both for the Republican management of the company during the war and the Nationalist management at the conclusion of the conflict. The case of Fuerzas Motrices del Valle de Lecrin indicates the capacity of accounting records to both reveal organizational and economic circumstances in wartime, and how accounts themselves may form part of the struggle between opposing political ideals.

Keywords: Spanish Civil War; Electricity Utility; Almeria; Ideology; Accounting Reports (search for similar items in EconPapers)
Date: 2002
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DOI: 10.1080/09585200210134974

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