Development of a brewery in an underdeveloped region in the light of its accounting documents
"El Alcázar" (1928-93)
DOI:
https://doi.org/10.26784/issn.1886-1881.v8i15.102Keywords:
Accounting history, 20th century, Annual reports, BreweryAbstract
In this study, we carry out a descriptive analysis of the history of a brewery, from an economic-accounting perspective, paying special attention to significant changes happened in the main accounting documents. The availability over an extended period of archival sources, 1928-93, allows us to have a broad overview of the changes in the information provided by the company. We base our analysis primarily on the "Memoria", what in fact is a report of the directors directed to the shareholders, the balance sheets and the income statements. Moreover the Board of Directors minutes and Shareholder General Meeting minutes. The present case is that of a company, El Alcázar, S.A., which in 1990, came to hold the sixth position among the companies in the province of Jaén according to the sales volume and the seventh position according to the production volume among the Spanish breweries. Its development was affected by different political, economic and social regimes happened in the Spanish context of the twentieth century, apart from undergoing major transformations in its organization, since it was first acquired by a leading national company and later by a multinational. The analysis shows how the company has subsisted over adverse events in its environment, without neglecting its social commitment with its workers and how the "Memoria" has evolved influenced by both external and internal causes.
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