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Regulación Contable del Sector Ferroviario Español en el Primer Cuarto del Siglo XX (1900-1925). (Accounting regulation of spanish rail in the first quarter of the twentieth century (1900-1925))

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  • Montoya Chinchilla, José Luis
  • Guzmán Raja, Isidoro
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    Abstract

    El sector ferroviario español ha sido uno de los más prolíficamente estudiado desde diversos ámbitos, debido al importante papel que ha desarrollado en su contribución al progreso económico. Sin embargo, los aspectos contables de las compañías ferroviarias han sido relativamente poco tratados, cuestión ciertamente paradójica si tenemos en cuenta su aportación al desarrollo de la contabilidad en dicho sector, dada la acuciante necesidad padecida por las compañías ferroviarias en esta materia, al tener que editar regulaciones de cuño propio debido a la escasa legislación aplicable durante el periodo de tiempo objeto de estudio. En el contexto descrito, el presente trabajo examina en primer lugar la normativa contable concerniente a las compañías de ferrocarriles en España durante el primer cuarto del siglo XX, recogida de forma casi exclusiva en el Código de Comercio de 1885, analizando posteriormente el desarrollo de sus procesos contables mediante el análisis de los reglamentos e instrucciones dictados por las propias empresas en el ámbito de sus competencias, con especial referencia a los publicados por la Compañía de los Caminos de Hierro del Norte de España (NORTE) y la Compañía de los Ferrocarriles de Madrid a Zaragoza y a Alicante (MZA) por su importancia dentro del sector, que sin duda contribuyeron intrínsecamente a un avance del progreso científico de la disciplina contable. Considerando las especiales características del sector, la contabilidad se adaptaba a las tres fases que caracterizaban este tipo de negocios (concesión, construcción de la línea y explotación), alcanzando un mayor desarrollo en la última etapa referida a la explotación. La valoración que podemos dar de los sistemas contables examinados, pese a que se atisban algunas inconsistencias conceptuales, es satisfactoria por la detallada y minuciosa precisión de los registros contables propiciada por las propias regulaciones internas de las compañías, tanto en el ámbito del detalle de los ingresos y gastos de la explotación, como en lo que concierne a las principales rúbricas del balance de la compañías, documento que debía presentarse al cierre de cada año natural, siendo preceptiva su publicación en la Gaceta de Madrid. (The Spanish railway sector has been one of the most prolifically studied from various fields, due to the important role that it has developed in its contribution to economic progress. However, the accounting aspects of the railway companies have received relatively little attention; an issue certainly paradoxical if we consider their contribution to the development of accounting in this sector, given the pressing need suffered by such corporations from having to edit their own regulations in the light of the scant legislation applicable in the sector during the time period under study. In the context described, this paper first examines the accounting rules concerning the railway companies in Spain during the first quarter of the twentieth century, collected almost exclusively in the Commercial Code of 1885. Subsequently the development of accounting processes is analyzed through the study of the regulations and instructions issued by the companies themselves within the scope of their powers, with particular reference to those published by the Company of the Iron Roads of the North of Spain (NORTE) and the Madrid to Zaragoza and Alicante Railway Company (MZA) due to their importance in the sector, which undoubtedly contributed to scientific progress in accounting. Considering the special characteristics of the sector, accounting was adapted to the three phases that characterize this type of business (concession, construction and operation of the line), reaching greater development in the last stage referring to the exploitation.The valuation we can give the accounting systems examined, although some conceptual inconsistencies can be discerned, is satisfactory for the detailed and meticulous accuracy of accounting records prompted by the companies’ own internal regulations, both in the details of revenue and operating expenses, as well as regarding the main items of the balance of the companies, a document to be submitted at the end of each calendar year, with mandatory publication in the Gaceta de Madrid.)

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2012)
    Issue (Month): 17 (December)
    Pages: 3-43

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    Handle: RePEc:dec:articl:2010-12:3-43

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    Web page: http://www.aeca.es/
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    Keywords: contabilidad; procesos contables; ferrocarril; empresas ferroviarias; historia de la contabilidad. accounting; accounting procedures; railway; railway companies; accounting history.;

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