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

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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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