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Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres

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Abstract

This article describes the most relevant milestones in the development of both financial information and management control, from the inception of the business up to the present day but particularly over the last 150 years. As a case study, it sets out the development of the wine producing company Bodegas Torres, a family group with its headquarters in Vilafranca del Penedés (Barcelona). It is a company renowned for its innovation and excellence in the world of wine producing, but also in management, including its financial information and management control practices.

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  • Oriol Amat & Natàlia Amat, 2019. "Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres," Economics Working Papers 1633, Department of Economics and Business, Universitat Pompeu Fabra.
    • Handle: RePEc:upf:upfgen:1633
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    References listed on IDEAS

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    1. Soledad Moya & Oriol Amat & John Blake, 1997. "The drive for quality - the impact on accounting in the wine industry," Economics Working Papers 251, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Anne Pezet, 2007. "Les "french tableaux de bord" (1885-1975)," Post-Print halshs-00544878, HAL.
    3. Anne Pezet, 2007. "Les "French Tableaux de bord" (1885-1975)," Post-Print halshs-00150975, HAL.
    4. repec:dau:papers:123456789/2179 is not listed on IDEAS
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    More about this item

    Keywords

    Financial information; management control; winemaking; Miguel Torres.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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