IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2004-0997-137.html
   My bibliography  Save this article

Información financiera en España durante la primera mitad del siglo XX. Las cuentas anuales de la sociedad de tranvías eléctricos de Granada. (Financial reporting in Spain during the first half of the twentieth century. Balance sheet series of the tranvías eléctricos de Granada company)

Author

Listed:
  • Nuñez, Gregorio
  • Buendía, Dionisio

Abstract

A lo largo de su historia centenaria la sociedad de Tranvías Eléctricos de Granada ha mantenido una clara estabilidad en la estructura de las cuentas anuales que año tras año presentó al mercado. Entre 1904 y 1972, dicha continuidad sólo se vio afectada por un par de etapas de cambio técnico-contable que coinciden con significativos cambios en la estrategia y en la estructura de la Sociedad. El estudio a largo plazo de dichas series proporciona una interesante vía de penetración en la historia del sector así como en el estudio de las prácticas contables aplicadas por una Sociedad que se llegó a contar entre las más importantes del sector en España. Year after year, throughout its centennial history, the Tranvías Eléctricos de Granada Co. has maintained clear stability in the balance sheets it has presented to the market. Between 1904 and 1972, this continuity was only interrupted on two occasions, both coincident with significant changes in the society's strategy and structure.The long term analysis of this serial history provides an interesting insight into the study of the tram sector and, in particular, into the real accountancy practices applied by a Society which came to be one of the most important tram companies in Spain.

Suggested Citation

  • Nuñez, Gregorio & Buendía, Dionisio, 2008. "Información financiera en España durante la primera mitad del siglo XX. Las cuentas anuales de la sociedad de tranvías eléctricos de Granada. (Financial reporting in Spain during the first half of the," 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 97-137, June.
    • Handle: RePEc:dec:articl:2004-09:97-137
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/nunez_buendia8.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sean McCartney & A.J. Tony Arnold, 2000. "George Hudson's financial reporting practices: putting the Eastern Counties Railway in context," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 293-316.
    2. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262530090, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Thierry Burger-Helmchen & Patrick Llerena, 2008. "A case study of a creative start-up: governance, communities and knowledge management," Journal of Innovation Economics, De Boeck Université, vol. 0(2), pages 125-146.
    2. Nicholas Bloom & Raffaella Sadun, 2012. "The Organization of Firms Across Countries," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 127(4), pages 1663-1705.
    3. Audretsch, David B. & Baumol, William J. & Burke, Andrew E., 2001. "Competition policy in dynamic markets," International Journal of Industrial Organization, Elsevier, vol. 19(5), pages 613-634, April.
    4. Carlos Barcena-Ruiz, Juan & Paz Espinosa, Maria, 1999. "Should multiproduct firms provide divisional or corporate incentives?," International Journal of Industrial Organization, Elsevier, vol. 17(5), pages 751-764, July.
    5. Frederick Guy & Peter Skott, 2008. "Power, Productivity, and Profits," Springer Books, in: Matthew Braham & Frank Steffen (ed.), Power, Freedom, and Voting, chapter 20, pages 385-403, Springer.
    6. Maria Guadalupe & Hongyi Li & Julie Wulf, 2014. "Who Lives in the C-Suite? Organizational Structure and the Division of Labor in Top Management," Management Science, INFORMS, vol. 60(4), pages 824-844, April.
    7. Chemla, Gilles & Touzi, Nizar & Aïd, René & Porchet, Arnaud, 2011. "Hedging and Vertical Integration in Electricity Markets," CEPR Discussion Papers 8313, C.E.P.R. Discussion Papers.
    8. Sara Parker‐Lue & Marvin Lieberman, 2020. "The impact of diversification on task performance: Evidence from kidney transplant centers," Strategic Management Journal, Wiley Blackwell, vol. 41(7), pages 1169-1190, July.
    9. Lewis Evans & Graeme Guthrie & Neil Quigley, 2012. "Contemporary Microeconomic Foundations for the Structure and Management of the Public Sector," Treasury Working Paper Series 12/01, New Zealand Treasury.
    10. Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 329-356.
    11. Bonus, Holger & Greve, Rolf & Kring, Thorn & Polster, Dirk, 1999. "Der genossenschaftliche Finanzverbund als Strategisches Netzwerk: Neue Wege zur Kleinheit," Arbeitspapiere 16, University of Münster, Institute for Cooperatives.
    12. Nilsson, Jerker & Ohlsson, Camilla, 2007. "The New Zealand Dairy Cooperatives’ Adaptation to Changing Market Conditions," Journal of Rural Cooperation, Hebrew University, Center for Agricultural Economic Research, vol. 35(01), pages 1-28.
    13. Roger Wettenhall & Chris Aulich, 2009. "The Public Sector’s Use of Agencies: A Dynamic Rather than Static Scene," Public Organization Review, Springer, vol. 9(2), pages 101-118, June.
    14. Thierry BURGER-HELMCHEN, 2004. "How do real options come into existence? A step toward an option- based theory of the firm," Finance 0409054, University Library of Munich, Germany.
    15. Engwall, Lars & Gunnarsson, Elving & Wallerstedt, Eva, 1994. "Mercury's messengers : Swedish business graduates in practice," Working Papers 1994:6, Uppsala University, Department of Business Studies.
    16. Gérard Ballot & Fathi Fakhfakh & Fabrice Galia & Ammon Salter, 2011. "The Fateful Triangle Complementarities between product, process and organizational innovation in the UK and France," Working Papers halshs-00812141, HAL.
    17. Malone, Thomas W. & Crowston, Kevin., 1993. "The interdisciplinary study of coordination," Working papers 3630-93. CCSTR ; #157., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    18. Oliver Hart & John Moore, 2005. "On the Design of Hierarchies: Coordination versus Specialization," Journal of Political Economy, University of Chicago Press, vol. 113(4), pages 675-702, August.
    19. Ennen, Edgar & Richter, Ansgar, 2009. "The Whole Is More Than the Sum of Its Parts - Or Is It? A Review of the Empirical Literature on Complementarities in Organizations," MPRA Paper 15666, University Library of Munich, Germany.
    20. David Besanko & Pierre Régibeau & Katharine E. Rockett, 2005. "A Multi‐Task Principal‐Agent Approach To Organizational Form," Journal of Industrial Economics, Wiley Blackwell, vol. 53(4), pages 437-467, December.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:97-137. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.