The influence of quality assurance in management control systems is an aspect that has not been studied in detail from a historical perspective. The objective of this study is to analyze the management of quality using the case of the Royal Tobacco Factory of Seville, during the second half of the 18th century, drawing on information from National Historical Archive and the Archives of the Tobacco Factory of Seville. A notable feature is the importance of the disciplinary system as a mechanism to improve the quality of products and production processes. The aim of the work is to show that, at least partially it is possible to explain the accounting of the RFTS based on the foucaultian perspective.
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Volume (Year): 8 (2005) Issue (Month): 15 (january-june) Pages: 155-168 Download reference. The following formats are available: HTML
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