An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century

Carlos Larrinaga, Miriam Núñez-Torrado () and Fernando Gutiérrez-Hidalgo
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Miriam Núñez-Torrado: Department of Accounting, Universidad de Sevilla.

No 08.04, Working Papers from Universidad Pablo de Olavide, Department of Business Administration

Abstract: A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations for the development of cost accounting. The purpose of this research is to extend this institutional explanation of accounting spreading in the second half of the 18th century, Enlightenment Century Spain. With this aim, this work explores the changes that took place in six organizations depended of the Crown. The study reveals the importance of the role played by a group of managers belonging to the Spanish Enlightenment Movement.

Keywords: Institutional Analysis; Cost Accounting; Spanish Eighteenth Century. (search for similar items in EconPapers)
Pages: 36 pages
Date: 2008-07
New Economics Papers: this item is included in nep-acc and nep-his
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Citations: View citations in EconPapers (1)

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http://www.upo.es/serv/bib/wpbsad/bsad0804.pdf First version, 2008 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:pab:wpbsad:08.04

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