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The Role of Stakeholders in Accounting of Private Patrimonies The Management Of The Osuna Ducal Estate (1590-1633)

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  • Jesús Damian Lopez Manjon

    (Department of Business Administration, Universidad Pablo de Olavide)

Abstract

The main aim of this paper is to test the validity of the stakeholder approach in a historical context (16th and 17th century), very different to the one in which the theory was originally developed and has normally been used. For this purpose, the paper deals with management in the Osuna Ducal Estate at the end of the 16th century and beginning of the 17th century. In that period, the Ducal Estate reached such a high level of indebtedness that creditors could not even collect the interest on their loans. This led them to lodge a complaint with the Crown and consequently, as of 1590, the Ducal Estate patrimony was seized by the Government. Since the changes that occurred in the ODE patrimony were promoted by creditors and the Crown, the stakeholder approach has been applied to analyse the case. We can conclude that stakeholder approach is sufficiently able to explain the changes that took place in the management of the Osuna Ducal Estate in the 16th and 17th century and, mainly, the role of accounting in these changes.

Suggested Citation

  • Jesús Damian Lopez Manjon, 2011. "The Role of Stakeholders in Accounting of Private Patrimonies The Management Of The Osuna Ducal Estate (1590-1633)," Working Papers 11.03, Universidad Pablo de Olavide, Department of Business Administration, revised Jul 2011.
    • Handle: RePEc:pab:wpbsad:11.03
    as

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    References listed on IDEAS

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    1. Hernández Esteve, Esteban, 2008. "Some reflections on the orientations and volume of accounting history research in the 21st century," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 9, pages 97-135, December.
    2. Mahmoud Ezzamel, 2002. "Accounting for Private Estates and the Household in the Twentieth‐Century BC Middle Kingdom, Ancient Egypt," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 235-262, June.
    3. Macario Camara & Eva Chamorro & Alonso Moreno, 2009. "Stakeholder Reporting: The Spanish Tobacco Monopoly (1887-1986)," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 697-717.
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    Keywords

    Accounting History; Stakeholder Approach; Aristocratic Accounting; 16th and 17th century;
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