Department of Economics and Business - Universitat Pompeu Fabra

Title:: Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres
Authors:: Oriol Amat and Natàlia Amat
Date:: February 2019
Abstract:: This article describes the most relevant milestones in the development of both financial information and management control, from the inception of the business up to the present day but particularly over the last 150 years. As a case study, it sets out the development of the wine producing company Bodegas Torres, a family group with its headquarters in Vilafranca del Penedés (Barcelona). It is a company renowned for its innovation and excellence in the world of wine producing, but also in management, including its financial information and management control practices.
Keywords:: Financial information, management control, winemaking, Miguel Torres.
JEL codes:: M41, M42
Area of Research:: Finance and Accounting

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