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Cost Accounting in Early Regulated Markets: The Case of the Royal Soap Factory of Seville, 1525-1692

Salvador Carmona ()
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Salvador Carmona: Instituto de Empresa

Working Papers Economia from Instituto de Empresa, Area of Economic Environment

Abstract: (WP 16/03 Clave pdf) Regulated markets and state-owned monopolies characterized the economies of many Southern European territories around the end of the Middle Ages and during the Renaissance. Although this economic form was of considerable importance in implementing public policy at the time, investigation into the functioning of cost accounting in such contexts has been consistently neglected in accounting research. In this paper, we examine the role of cost systems in early regulated markets by focusing on the case of the soap production and distribution monopoly in the City of Seville, Spain.

Keywords: Early cost accounting; Institutional sociology; Regulated markets (search for similar items in EconPapers)
Pages: 28 pages
Date: 2003-10
New Economics Papers: this item is included in nep-acc, nep-his and nep-reg
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