Aspectos históricos de telefónica, S.A. como grupo internacional a través su reporting digital

  1. Sánchez Barrios, Mariano
  2. Gutiérrez Hidalgo, Fernando
  3. Sánchez Montañés, Carmen
Journal:
Revista de humanidades

ISSN: 1130-5029

Year of publication: 2008

Issue: 15

Pages: 317-334

Type: Article

More publications in: Revista de humanidades

Abstract

Continuing with the social perspective of the accounts opened by Hopwood in the years eighties, we have been wondering about some social changes are perceived through the economic-financial story throughout its history. We enter this investigation in the framework of the institutional theory explaining the evolution of annual economic reports in a major corporation: Telefónica SA Throughout their history 1924-2004. The aims of this research are: to further the role of annual reporting as a means of communication and legitimization of the organization, and explain how the accounting statements evolve over time.

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