IDEAS home Printed from https://ideas.repec.org/a/taf/acbsfi/v12y2002i2p347-368.html
   My bibliography  Save this article

Fuerzas Motrices del Valle de Lecrin, 1936-9: accounting reports and ideological struggles in time of civil war

Author

Listed:
  • Luis Fernandez-Revuelta
  • Donato Gomez
  • Keith Robson

Abstract

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.

Suggested Citation

  • Luis Fernandez-Revuelta & Donato Gomez & Keith Robson, 2002. "Fuerzas Motrices del Valle de Lecrin, 1936-9: accounting reports and ideological struggles in time of civil war," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 347-368.
  • Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:347-368
    DOI: 10.1080/09585200210134974
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134974
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09585200210134974?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Gallhofer, Sonja & Haslam, James, 1991. "The aura of accounting in the context of a crisis: Germany and the first world war," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 487-520.
    2. Ludovic Cailluet, 1997. "Accounting and accountants as essential elements in the development of central administration during the inter-war period: management ideology and technology at Alais, Froges et Camargue (AFC-Pechiney," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 295-314.
    3. Mark Spoerer, 1998. "Window-dressing in German inter-war balance sheets," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 351-369.
    4. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    5. Lehman, Cheryl & Tinker, Tony, 1987. "The "real" cultural significance of accounts," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 503-522, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Carmona, Salvador & Donoso, Rafael & Walker, Stephen P., 2010. "Accounting and international relations: Britain, Spain and the Asiento treaty," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 252-273, February.
    2. Baños Sánchez-Matamoros, Juan, 2014. "Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 71-77.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Carmona, Salvador & Donoso, Rafael & Walker, Stephen P., 2010. "Accounting and international relations: Britain, Spain and the Asiento treaty," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 252-273, February.
    2. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    3. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
    4. Ala, Alessandro S. & Lapsley, Irvine, 2019. "Accounting for crime in the neoliberal world," The British Accounting Review, Elsevier, vol. 51(5).
    5. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    6. Dixon, Keith, 2023. "Consequences of accountings, distributional and otherwise," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    7. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    8. Davie, Shanta S.K., 2008. "An autoethnography of accounting knowledge production: Serendipitous and fortuitous choices for understanding our social world," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1054-1079.
    9. Oakes, Helen & Oakes, Steve, 2012. "Accounting and marketing communications in arts engagement: A discourse analysis," Accounting forum, Elsevier, vol. 36(3), pages 209-222.
    10. Alawattage, Chandana & Wickramasinghe, Danture, 2008. "Appearance of accounting in a political hegemony," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(3), pages 293-339.
    11. Gallhofer, Sonja & Haslam, Jim & van der Walt, Sibylle, 2011. "Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 765-780.
    12. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    13. Ezzamel, Mahmoud, 2009. "Order and accounting as a performative ritual: Evidence from ancient Egypt," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 348-380, April.
    14. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.
    15. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    16. Bakre, Owolabi M., 2008. "Financial reporting as technology that supports and sustains imperial expansion, maintenance and control in the colonial and post-colonial globalisation: The case of the Jamaican economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 487-522.
    17. Joel Amernic & Russell Craig, 2010. "Accounting as a Facilitator of Extreme Narcissism," Journal of Business Ethics, Springer, vol. 96(1), pages 79-93, September.
    18. Simmons, Cynthia & Neu, Dean, 1997. "Re-presenting the external: Editorials and the Canadian CAs (1936-1950)," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 799-824, November.
    19. Azham, Ali & Teck Heang, Lee & Yusof, Nor Zalina & Ojo, Marianne, 2007. "Development of auditing in Malaysia: legal, political and historical influences," MPRA Paper 28138, University Library of Munich, Germany, revised 17 Jan 2011.
    20. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:347-368. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABF21 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.