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Construcción de la infraestructura ferroviaria en España a través de la contabilidad: estudio histórico-contable de MZA (1856-1874). (Railway infrastructure construction in Spain through accounting: historical accounting study of MZA (1856-1874))

Author

Listed:
  • Santos Cabalgante, Beatriz
  • Fidalgo Cerviño, Esther
  • Santos Cebrián, Mónica

Abstract

Este trabajo tiene como objetivo describir, analizar e interpretar el reflejo del proceso de inversión en infraestructuras realizada por una de las principales Compañías ferroviarias españolas pioneras en el sector, a través del estudio del modelo contable desarrollado en la primera etapa de establecimiento y expansión del negocio. En concreto, la compañía ferroviaria analizada es el ferrocarril Madrid-Zaragoza-Alicante (MZA) durante el período 1856-1874. (This paper aims to describe, analyze and interpret the reflection of the process of infrastructure investment made by a major pioneering Spanish railway companies in the sector, through the study of the accounting model developed in the first stage of establishment and expansion business. Specifically, the analyzed Railway Company is the Madrid-Zaragoza-Alicante Railway (MZA) during the 1856-1874 period)

Suggested Citation

  • Santos Cabalgante, Beatriz & Fidalgo Cerviño, Esther & Santos Cebrián, Mónica, 2012. "Construcción de la infraestructura ferroviaria en España a través de la contabilidad: estudio histórico-contable de MZA (1856-1874). (Railway infrastructure construction in Spain through accounting: h," 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 17, pages 158-186, December.
    • Handle: RePEc:dec:articl:2010-12:158-186
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