The accounting of the old theatres of Madrid
DOI:
https://doi.org/10.51302/rcyt.2019.3805Keywords:
strategy, accounting, corrales de comedias, indicatorsAbstract
This study proposes a simple and novel idea. In order to survive and prosper in an environment of crisis brought about by the War of Spanish Succession and the advent of competition in the theatre world, the managers of the old theatres of Madrid (corrales de comedias) developed a strategy to create long-term value and a strategic management system. The accounting books for the period 1706-1740 were an essential instrument in measuring and managing the implementation of strategy. These books –conserved in the Archivo de la Villa of Madrid– not only reflect a financial perspective with accounting indicators, but also include other perspectives with their respective non-financial indicators.
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