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Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective

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Author Info
María J. Álvarez
Fernando Gutiérrez
Domi Romero

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Abstract

Studies in the history of accounting have, to date, centred on the costs and efficiency of productive systems. However, the influence of quality assurance in management control systems is an aspect that has not been studied in detail from an historical perspective. For that, this study analyses the use made of accounting techniques as a contributory element to quality control in the case of the Royal Tobacco Factory of Seville, belonging to the Spanish Tobacco Monopoly, during the second half of the eighteenth century.

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Publisher Info
Article provided by Taylor and Francis Journals in its journal Accounting, Business and Financial History.

Volume (Year): 12 (2002)
Issue (Month): 2 (July)
Pages: 253-273
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:253-273

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Related research
Keywords: Accounting History; Quality Control; Factory Management; Spain;

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  1. Whitley, R., 1999. "Firms, institutions and management control: the comparative analysis of coordination and control systems," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 507-524, July. [Downloadable!] (restricted)
  2. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July. [Downloadable!] (restricted)
  3. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403. [Downloadable!] (restricted)
  4. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April. [Downloadable!] (restricted)
  5. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March. [Downloadable!] (restricted)
  6. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January. [Downloadable!] (restricted)
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