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Aproximación a la cuenta de resultados del Colegio Mayor Santa Cruz (1968-1981) como instrumento de gestión. (Approach to the income statement of the Colegio Mayor Santa Cruz (1968-1981) as a management instrument)

Author

Listed:
  • Robles Paramio, Mª Paz
  • Rodríguez González, Ricardo

Abstract

Los Colegios Mayores son organizaciones con gran tradición, tanto en España como en Europa. Este trabajo pretende aproximarse a uno de ellos, el Colegio Mayor Santa Cruz situado en Valladolid, durante el período comprendido entre 1968 y 1981. La investigación realizada se centra en el ámbito económico-contable y se enmarca en los estudios de documentos primarios localizados en diferentes archivos y de normas y legislación influyentes en Santa Cruz, sin olvidar la recopilación de fuentes secundarias. Una vez dispuesta toda la información se procede a la descripción, análisis y explicación de los ingresos y gastos de este Centro agrupados en una cuenta de resultados, denominada Cuenta de Residencia, mediante un análisis vertical de la misma, y la posible importancia de la elaboración de este estado contable para la gestión y la toma de decisiones en Santa Cruz. Así como, intentar descubrir su uso e interrelacionar los avances contables con los contextos económico, social y legal del momento, con el fin de extraer la mayor información económica de este documento contable. (The Colegios Mayores are organizations with great tradition, both in Spain and in Europe. This paper aims to approach one of them, the Colegio Mayor Santa Cruz in Valladolid, during the period from 1968 to 1981. The research focuses on the economic and accounting viewpoint and is framed in the studies of primary documents located in different archives and the study of relevant laws and rules with influence in Santa Cruz, without forgetting the compilation of secondary sources. Once all the information is disposed, we shall proceed to the description, analysis and explanation of the incomes and expenses of this organization grouped in an income statement, called Cuenta de Residencia, through a vertical analysis, and the importance of the elaboration of this accounting statement for management and decision making in Santa Cruz. As well as, discovering how that information was being used and interrelating accounting developments in economic, social and legal contexts of the time, in order to extract the greatest amount of economic information from this accounting document).

Suggested Citation

  • Robles Paramio, Mª Paz & Rodríguez González, Ricardo, 2013. "Aproximación a la cuenta de resultados del Colegio Mayor Santa Cruz (1968-1981) como instrumento de gestión. (Approach to the income statement of the Colegio Mayor Santa Cruz (1968-1981) as a manageme," 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 18, pages 26-50, June.
    • Handle: RePEc:dec:articl:2013:26-50
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