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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)


  • Nuñez, Gregorio
  • Buendía, Dionisio


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

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    References listed on IDEAS

    1. 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, January.
    2. 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.
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