Theatre business strategy in Madrid’s “corrales de comedias”: What we learn from the account books and other documentary sources (1700-1744)
Title (trans.)
Estrategia del negocio teatral en los corrales de comedias de Madrid: Contribución de los libros de cuentas y otras fuentes de documentación (1700-1744)Entity
UAM. Departamento de ContabilidadPublisher
Universidad Camilo José CelaDate
2021-10-07Citation
10.3232/UBR.2021.V18.N3.03
UCJC Business & Society Review 18.3 (2021): 126-191
ISSN
2659-3270DOI
10.3232/UBR.2021.V18.N3.03Editor's Version
https://journals.ucjc.edu/ubr/article/view/4355Subjects
Account Books; Management Control; Social Responsibility; Strategy; Theatre Business; EconomíaRights
© Ucjc Business & Society ReviewAbstract
This study aims to analyse the account books of the comedy corrals (corrales de comedias) in the period 1700-1744. These books are preserved in the Archivo de la Villa de Madrid, located since the 1990s in the Conde-Duque barracks. The fully original hypothesis that emerges from this analysis is that the managers of Madrid’s early comedy corrals developed a long-term value creation strategy and system for strategic management and social responsibility to survive in an environment of crisis. The characteristics of this system very closely resemble today’s novel proposals of the Balanced Scorecard. The research is based on consultation of documentary sources from 1699-1719 and the account books of the comedy corrals held in the Archive of the Villa of Madrid, as well as the work of British researchers John E. Varey and Charles Davis. The study seeks to overcome some limitations of previous studies by analysing previously unpublished data. Our investigation shows that account books are much more than an ordered set of figures and data; they demonstrate how the civil managers of the corrals went beyond mere accounting to intervene in areas of personnel management, control of theatrical innovation and analysis of audience satisfaction.
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Google Scholar:Gutiérrez Ponce, Herenia
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Chamizo González, Julián
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