The Origins of the Spanish Railroad Accounting Model: A Qualitative Study of the MZA's Operating Account (1856-1874)

Beatriz Santos-Cabalgante, Esther Fidalgo-Cerviño and Mónica Santos-Cebrian
Authors registered in the RePEc Author Service: Esther FIDALGO CERVINO

MPRA Paper from University Library of Munich, Germany

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: Railway Accounting; MZA Railway; Operating Account; Railway Productive Process (search for similar items in EconPapers)
JEL-codes: M10 M41 N73 (search for similar items in EconPapers)
Date: 2013-11
New Economics Papers: this item is included in nep-acc and nep-his
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Published in DE COMPUTIS Revista Española de Historia de la Contabilidad (Spanish Journal of Accounting History) 21 (2014): pp. 73-103

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