Aspectos Sociales y Políticos del Estado de Valor Añadido: Social and Political Aspects of the Value Added Statement

Carlos Larrinaga González

Authors

Carlos Larrinaga González Universidad de Burgos

Keywords: value-added statement, analytical profit and loss account, social and institutional aspects of accounting, accounting standardisation

Abstract

Through an historical and a technical study of the value-added statement, this article elucidates the social and institutional nature of accounting. Though this argument has already been posited by Burchell et al. (1985), this work provides a contribution in that, first, it extends their analysis to non Anglo-Saxon coun¬tries, and, secondly, it analyses extensively the technical aspects of the value-added statement.
The switch in the consideration given to value-added statements in 1980s Spain is related in this article to a political economic change around mid-1985. Additionally, the paper explores the treatment of reve¬nue, depreciation, interest, leases etc. in order to demonstrate that the formulation of each value-added statement is based on different theoretical viewpoints about exchanges and society. Therefore, it is impos¬sible to approach accounting as a technical and value-free matter.

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Social and Political Aspects of the Value Added Statement