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Asignación de gastos e ingresos como mecanismo de arbitraje: el caso del Colegio-Universidad de Osuna (1796-1800). (Allocation of expenses and income as a arbitration mechanism: the case of the College-University of Osuna (1796-1800)

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Author Info
López Manjón, Jesús Damián
Gutiérrez Hidalgo, Fernando
Abstract

La presente investigación analiza la aparición de un procedimiento de asignación de gastos e ingresos a finales del siglo XVIII en una organización, el Colegio-Universidad de Osuna, carente de ánimo de lucro. The present research analyzes the design of a procedure of allocation of expenses and income at the end of 18th century in an organization, the College-University of Osuna, without look-for-profit spirit.

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Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

Volume (Year): (2006)
Issue (Month): 5 (December)
Pages: 147-165
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Handle: RePEc:dec:articl:2004-09:147-165

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Web page: http://www.aeca.es/
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Related research
Keywords: Asignación de Gastos; Historia de la Contabilidad; Arbitraje; Colegio - Universidad; Siglo XVIII. Expenses assignation; Accounting History; Arbitration; Colleges; Universities; 18th century.;

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Eva Carmona & Donato Gómez, 2002. "Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 12(2), pages 231-251, July. [Downloadable!] (restricted)
  2. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January. [Downloadable!] (restricted)
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This page was last updated on 2009-12-2.


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