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Control and cost accounting practices in the Spanish Royal Tobacco Factory

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  • Carmona, Salvador
  • Ezzamel, Mahmoud
  • Gutierrez, Fernando
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3SWXY2D-2/2/654140835c2a443aa60635fec300139a
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 22 (1997)
    Issue (Month): 5 (July)
    Pages: 411-446

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    Handle: RePEc:eee:aosoci:v:22:y:1997:i:5:p:411-446

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    1. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    2. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 12(3), pages 235-265, April.
    3. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 11(2), pages 105-136, March.
    4. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(4), pages 355-368.
    5. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 5(1), pages 5-27, January.
    6. Roberts, John, 1990. "Strategy and accounting in a U.K. conglomerate," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(1-2), pages 107-126.
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    Cited by:
    1. Brivot, Marion & Gendron, Yves, 2011. "Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 36(3), pages 135-155, April.
    2. Massimo Sargiacomo, 2009. "Michel Foucault, Discipline and Punish: The Birth of the Prison," Journal of Management and Governance, Springer, Springer, vol. 13(3), pages 269-280, August.
    3. Lepore, Amedeo, 2005. "Sulle origini, sull'evoluzione e sullo stato dell'arte della Storia della Contabilità in Spagna. (Origin, evolution and state of the art of Accounting History in Spain)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 3, pages 33-71, December.
    4. Concha Alvarez-Dardet Espejo & Juan Banos Sanchez-Matamoros & Francisco Carrasco Fenech, 2002. "Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(2), pages 419-439.
    5. Maria Alvarez & Fernando Gutierrez & Domi Romero, 2002. "Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 12(2), pages 253-273.
    6. Salvador Carmona & Mahmoud Ezzamel, 2007. "Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 20(1), pages 177-209, January.
    7. Suresh Cuganesan, 2008. "Calculating customer intimacy: accounting numbers in a sales and marketing department," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 21(1), pages 78-103, January.
    8. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(4-5), pages 445-507.
    9. Malcolm Anderson, 1998. "Accounting History Publications 1997," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(3), pages 371-382.
    10. Fernando Gutiérrez Hidalgo, 2007. "Organización y trámite de la censura de cuentas de ultramar según la documentación conservada en la sección Tribunal de Cuentas del Archivo General de Indias (1851-1893)," Working Papers, Universidad Pablo de Olavide, Department of Business Administration 07.05, Universidad Pablo de Olavide, Department of Business Administration.
    11. Carlos Larrinaga-González & Miriam Núñez-Torrado & Fernando Gutiérrez-Hidalgo, 2008. "An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century," Working Papers, Universidad Pablo de Olavide, Department of Business Administration 08.04, Universidad Pablo de Olavide, Department of Business Administration.
    12. Eva Carmona & Donato Gomez, 2002. "Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 12(2), pages 231-251.
    13. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(2-3), pages 169-249.
    14. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(1), pages 85-118, January.
    15. Quattrone, Paolo, 2004. "Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 29(7), pages 647-683, October.
    16. Salvador Carmona & Rafael Donoso & Philip Reckers, 2013. "Timing in Accountability and Trust Relationships," Journal of Business Ethics, Springer, Springer, vol. 112(3), pages 481-495, February.

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