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Cost Accounting in Early Regulated Markets: The Case of the Royal Soap Factory of Seville, 1525-1692

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  • SALVADOR CARMONA

    ()
    (Instituto de Empresa)

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    Abstract

    (WP 16/03 Clave pdf) Regulated markets and state-owned monopolies characterized the economies of many Southern European territories around the end of the Middle Ages and during the Renaissance. Although this economic form was of considerable importance in implementing public policy at the time, investigation into the functioning of cost accounting in such contexts has been consistently neglected in accounting research. In this paper, we examine the role of cost systems in early regulated markets by focusing on the case of the soap production and distribution monopoly in the City of Seville, Spain.

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    File URL: http://latienda.ie.edu/working_papers_economia/WP03-16.pdf
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    Bibliographic Info

    Paper provided by Instituto de Empresa, Area of Economic Environment in its series Working Papers Economia with number wp03-16.

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    Length: 28 pages
    Date of creation: Nov 2003
    Date of revision:
    Handle: RePEc:emp:wpaper:wp03-16

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    Keywords: Early cost accounting; Institutional sociology; Regulated markets;

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    1. 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.
    2. Richardson, Alan J., 1987. "Accounting as a legitimating institution," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 341-355, June.
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    4. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    5. Jean-Jacques Laffont & Jean Tirole, 1993. "A Theory of Incentives in Procurement and Regulation," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262121743, December.
    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.
    7. Covaleski, Mark A. & Dirsmith, Mark W., 1995. "The preservation and use of public resources: Transforming the immoral into the merely factual," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 147-173.
    8. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
    9. Meyer, John W., 1986. "Social environments and organizational accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 345-356, July.
    10. Covaleski, Mark A. & Dirsmith, Mark W., 1988. "The use of budgetary symbols in the political arena: An historically informed field study," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 1-24, January.
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