Fuerzas Motrices del Valle de Lecrín, 1936-9: accounting reports and ideological struggles in time of civil war
| Autor: | Donato Gómez, Luis Fernández-Revuelta, Keith Robson |
|---|---|
| Rok vydání: | 2002 |
| Předmět: |
biology
business.industry media_common.quotation_subject Accounting biology.organism_classification General Business Management and Accounting Almeria Nationalism Accounting records Politics Spanish Civil War Accounting information system Economics Business Management and Accounting (miscellaneous) Narrative Ideology business media_common |
| Zdroj: | Accounting, Business & Financial History. 12:347-368 |
| ISSN: | 1466-4275 0958-5206 |
| DOI: | 10.1080/09585200210134974 |
| Popis: | This paper focuses on the impact of the Spanish Civil War (1936-9) on the accounting systems and reporting practices of Fuerzas Motrices del Valle de Lecrin. The accounts inform a narrative of the company's and the region of Almeria's experiences during the Spanish Civil War. In addition, the form and content of the accounts themselves are shown to be a site of ideological struggle both for the Republican management of the company during the war and the Nationalist management at the conclusion of the conflict. The case of Fuerzas Motrices del Valle de Lecrin indicates the capacity of accounting records to both reveal organizational and economic circumstances in wartime, and how accounts themselves may form part of the struggle between opposing political ideals. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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