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The history of management accounting in France, Italy, Portugal, and Spain

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Author Info
SALVADOR CARMONA () (Instituto de Empresa)
Abstract

Historical research has shown the influence of environmental contexts on the design and functioning of management accounting systems. In contrast to the relatively competitive settings that witnessed the emergence of cost systems in Anglo-American contexts, the focal settings featured inter alia the imposing role of religious and social philosophers´ ideas on society as well as distinctive degrees of state intervention in the economy. The findings question traditional contentions that double-entry bookkeeping spread from the fifteenth through the eighteenth centuries and that cost calculations have been implemented only since the advent of the British Industrial Revolution.

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Paper provided by Instituto de Empresa, Area of Economic Environment in its series Working Papers Economia with number wp05-30.

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Length: 32 pages
Date of creation: Dec 2005
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Handle: RePEc:emp:wpaper:wp05-30

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Keywords: Competition;

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  1. Nicolas Berland, 1998. "The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 8(3), pages 303-329, November. [Downloadable!] (restricted)
  2. Carmona, S. & Donoso, R., 2004. "Cost accounting in early regulated markets: The case of the Royal Soap Factory of Seville (1525-1692)," Journal of Accounting and Public Policy, Elsevier, vol. 23(2), pages 129-157. [Downloadable!] (restricted)
  3. 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)
  4. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 11(1), pages 59-77, January. [Downloadable!] (restricted)
  5. 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)
  6. Valerio Antonelli & Fabrizio Cerbioni & Antonio Parbonetti, 2002. "The rise of cost accounting: evidence from Italy," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 12(3), pages 461-486, November. [Downloadable!] (restricted)
  7. Henri Zimnovitch, 2001. "Berliet, the obstructed manager: too clever, too soon?," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 11(1), pages 43-58, January. [Downloadable!] (restricted)
  8. Bhimani, Alnoor, 1993. "Indeterminacy and the specificity of accounting change: Renault 1898-1938," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 1-39, January. [Downloadable!] (restricted)
  9. Nicolas Berland & Trevor Boyns, 2002. "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor and Francis Journals, vol. 11(2), pages 329-356, July. [Downloadable!] (restricted)
  10. Lino Cinquini & Alessandro Marelli, 2002. "An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services'," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 12(1), pages 95-111, March. [Downloadable!] (restricted)
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