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Testing the stakeholders approach for historical cases of private patrimonies. The Osuna Ducal Estate (1590-1633). (La aproximación de los stakeholders en casos históricos de patrimonios privados. La Casa Ducal de Osuna (1590-1633))

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  • López Manjón, Jesús D.
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    Abstract

    The main aim of this paper is to test the validity of the stakeholder approach in a historical context different to the one in which it was originally developed. Specifically the late 16th and early 17th centuries. Furthermore, the paper applies this framework to the management of a private wealth, the Osuna ducal Estate, which is also a singularity with regards to previous works that have used this approach. For this purpose, we focus on the identification and salience of stakeholders. From 1590 onwards, the ducal Estate wealth was seized by the Government due to its high level of indebtedness. Since the changes in the ducal Estate management and accounting were promoted by creditors and the Crown, it seems that the stakeholder approach could be useful to analyse the case. (El objetivo de este trabajo es poner a prueba la validez de la aproximación de los stakeholders en un contexto histórico diferente en el que no ha sido usado habitualmente. En concreto finales del siglo XVI y principios del XVII. Además el trabajo aplica este marco a la gestión de un patrimonio privado, la Casa ducal de Osuna, lo que supone también una singularidad respecto a trabajos anteriores que han usado esta aproximación. Para ello, nos centramos en la identificación y la prominencia de los stakeholders. Desde 1590 en adelante, el patrimonio de la Casa ducal fue incautado por el Gobierno debido a su alto nivel de endeudamiento. Dado que los cambios en la gestión y la contabilidad de dicho patrimonio fueron promovidos por los acreedores y la Corona, parece que el enfoque de los stakeholders podría ser útil para analizar el caso)

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    Bibliographic Info

    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): (2012)
    Issue (Month): 17 (December)
    Pages: 109-123

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    Handle: RePEc:dec:articl:2010-12:109-123

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Accounting History; Stakeholder Approach; Aristocratic Accounting; 16th and 17th century. Historia de la Contabilidad; Aproximación de los Stakeholders; Contabilidad Señorial; Siglos XVI y XVII.;

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    1. Macario Camara & Eva Chamorro & Alonso Moreno, 2009. "Stakeholder Reporting: The Spanish Tobacco Monopoly (1887-1986)," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 697-717.
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