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| Author: | Camara, M. Chamorro, E. Moreno, A. |
| Title: | Stakeholder reporting: the Spanish tobacco monopoly (1887-1986) |
| Journal: | European Accounting Review
2009 : DEC, VOL. 18:4, p. 697-717 |
| Index terms: | stakeholders production reporting tobacco industry Spain |
| Language: | eng |
| Abstract: | This paper investigates how the Spanish focal firm, the Spanish tobacco monopoly, responded to stakeholders' demands through its annual reports over the century 1887-1986, which is from the privatization of the firm's administration to the loss of monopolistic conditions as a consequence of Spain's entry into the European Economic Community. The firm was a state-controlled enterprise. The findings show, among others, how these reports reflected the changing importance of different categories of stakeholders as well as the alignment of financial reporting with organisational responses to stakeholders' demands. During the period of over a hundred years, the wider context of the focal organization witnessed significant economic, social and political changes that affected the demands of main stakeholders. |
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