Accounting in Spanish co-operative wineries during the 20th century

Historically, viticulture has always been one of the most important alimentary sectors in Spain, and the country is one of the greatest producers and exporters worldwide. Co-operative wineries have played an important role in the development of this sector, especially during the second half of the 20th century. This chapter analyses the key operational changes undergone by these organisations from the point of view of institutional theory and how accounting practices adapted to these changes and to the external pressure posed by the state and the market.