The origins of the spanish railroad accounting model: a qualitative study of the MZA'S operating account (1856-1874)
The lack of external regulation about the form and substance of the financial statements that railroad companies had to report during the implementation phase of the Spanish railway, meant that each company developed its own accounting model. In this study we have described, analysed and interpreted...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | deu |
| Published: |
Asociación Española de Contabilidad y Administración de Empresas (AECA)
2014-12-01
|
| Series: | De Computis |
| Online Access: | http://decomputis.org/ojs/index.php/decomputis/article/view/39 |