IDEAS home Printed from https://ideas.repec.org/a/taf/acbsfi/v15y2005i2p145-169.html
   My bibliography  Save this article

Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852)

Author

Listed:
  • Marilo Capelo Bernal
  • Pedro Araujo Pinzon
  • Concha Alvarez-Dardet Espejo

Abstract

This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829-1852. As our main conclusion we suggest that the adoption of double-entry bookkeeping in 1851 was influenced more by the managers' self-perception as traders, and the belief (internal and environmental) that the company must employ an accounting method appropriate to its new commercial status, than by State pressures derived from the enactment of a new accounting regulation in 1829.

Suggested Citation

  • Marilo Capelo Bernal & Pedro Araujo Pinzon & Concha Alvarez-Dardet Espejo, 2005. "Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852)," Accounting History Review, Taylor & Francis Journals, vol. 15(2), pages 145-169.
    • Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:145-169
    DOI: 10.1080/09585200500121173
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500121173
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09585200500121173?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:145-169. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABF21 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.