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Aproximación al sistema contable de los talleres ferroviarios de MZA durante el siglo XIX. (Approach to the accounting system of the railroad workshops of MZA in the 19th century)


  • Villacorta Hernández, Miguel Ángel
  • Martínez Vara, Tomás


El ferrocarril es tradicionalmente uno de los sectores más estudiados por la investigación histórica, tanto en España como en el resto de los países desarrollados, motivado por el importante papel desempeñado en el progreso económico. Dentro del estudio de la historia económica del ferrocarril, destacan las pocas investigaciones realizadas sobre los registros contables, lo cual es fundamental pues está consensuado que la contabilidad moderna apareció en las compañías ferroviarias a mediados del siglo XIX. Este trabajo representa sólo el comienzo del estudio de los documentos que rigen la forma de contabilizar en las empresas ferroviarias del siglo XIX, abandonando, de momento, el estudio de los registros contables de las compañías. La organización elegida es una de las dos grandes sociedades en España: la Compañía de los Ferrocarriles de Madrid a Zaragoza y Alicante (MZA); y el tema elegido es la contabilidad de los talleres de dicha empresa. (The railroad is one of the subjects most analyzed by historical research, both in Spain and other developed countries. This is undoubtedly due to its importance in the economic development of countries. With regard to the study of railroad economic history stands out the scarce number of researches carried out on accounting records, spite of the fact that, as it is generally agreed, modern accounting appeared in the railways in the mid-nineteenth century. This paper supposes the beginning of our studies on the subject and is devoted to the set of rules governing how accounts were maintained in Spanish railway companies in the nineteenth century. At a later date the research will be complemented by the analysis of accounting records. For our purpose we have chosen one the two largest railroad companies in Spain: the Compañía de los Ferrocarriles de Madrid a Zaragoza y Alicante (MZA), that is Railroad Company from Madrid to Zaragoza and Alicante (MZA); the specific subject of the paper is the accounting of the workshops of the Company).

Suggested Citation

  • Villacorta Hernández, Miguel Ángel & Martínez Vara, Tomás, 2009. "Aproximación al sistema contable de los talleres ferroviarios de MZA durante el siglo XIX. (Approach to the accounting system of the railroad workshops of MZA in the 19th century)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 11, pages 116-135, December.
  • Handle: RePEc:dec:articl:2004-09:116-135

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