Mining activity and accounting practices: the case of «El Guindo-Los Guindos» mining company in La Carolina (Jaén)

Authors

  • José María Carlos Álvarez López Universidad de Jaén
  • Luis Garrido González Universidad de Jaén
  • Juan Luis Lillo Criado Universidad de Jaén

DOI:

https://doi.org/10.1344/rhi.v0i22.19446

Keywords:

Historical accounting, Lead Mining, Mining Industry, Spain

Abstract

The main goal of this paper is to describe the accounting documents corresponding to the lead mining company «El Guindo-Los Guindos» (located in La Carolina, Jaen), and to analyze the historical context in which the company developed (1899-1984). The article indicates that accounting sources provide good primary data to analyze this particular firm.

Published

2017-07-17

Issue

Section

Articles