Fuerzas Motrices del Valle de Lecrín, 1936-9: accounting reports and ideological struggles in time of civil war

Abstract

This paper focuses on the impact of the Spanish Civil War (1936-9) on the accounting systems and reporting practices of Fuerzas Motrices del Valle de Lecrín. The accounts inform a narrative of the company's and the region of Almería's experiences during the Spanish Civil War. In addition, the form and content of the accounts themselves are shown to be a site of ideological struggle both for the Republican management of the company during the war and the Nationalist management at the conclusion of the conflict. The case of Fuerzas Motrices del Valle de Lecrín indicates the capacity of accounting records to both reveal organizational and economic circumstances in wartime, and how accounts themselves may form part of the struggle between opposing political ideals.