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La junta de obras de los puertos: aspectos económicos, financieros y contables de su normativa reguladora. Una aplicación a la junta de obras del Puerto de la Luz y Las Palmas (Islas Canarias) a través del estudio del libro diario, 1907-1908. (The junta de obras de los puertos: economic, financial and accounting aspects of its regulations. An empirical research of the junta de obras of the Ports of la Luz and Las Palmas (Canary Islands) through study of its journal, 1907-1908)

Author

Listed:
  • Castro Pérez, Candelaria
  • Calvo Cruz, Mercedes
  • Granado Suárez, Sonia

Abstract

Para la aplicación empírica de este estudio se ha tomado como fuente primaria la contabilidad desarrollada por la Junta de Obras de los Puertos de La Luz y Las Palmas para los años 1907-1908, reflejada en su primer Libro Diario, en el cual se registran todas las operaciones y por tanto constituye el fiel reflejo de la realidad económica del puerto. This paper examines the organizational rules applied to the Junta de obras in 1901 and 1903, following an accounting, economic and financial approach. An empirical study is also conducted on a Spanish port (Puerto de La Luz y Las Palmas), using as primary source the accounting records belonging to the period 1907-1908. Particularly, the entries of the first journal kept by the Junta de Obras are analized, as they disclose fair information on the economic reality of the port.

Suggested Citation

  • Castro Pérez, Candelaria & Calvo Cruz, Mercedes & Granado Suárez, Sonia, 2008. "La junta de obras de los puertos: aspectos económicos, financieros y contables de su normativa reguladora. Una aplicación a la junta de obras del Puerto de la Luz y Las Palmas (Islas Canarias) a travé," 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 8, pages 3-36, June.
  • Handle: RePEc:dec:articl:2004-09:3-36
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    References listed on IDEAS

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    1. Beatriz Tovar de la Fe & Sergio Jara-Díaz & Lourdes Trujillo Castellano, 2004. "Funciones de producción y costes y su aplicación al sector portuario. Una revisión de la literatura," Documentos de trabajo conjunto ULL-ULPGC 2004-06, Facultad de Ciencias Económicas de la ULPGC.
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