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Asignación de gastos e ingresos como mecanismo de arbitraje: el caso del Colegio-Universidad de Osuna (1796-1800). (Allocation of expenses and income as a arbitration mechanism: the case of the College-University of Osuna (1796-1800)


  • López Manjón, Jesús Damián
  • Gutiérrez Hidalgo, Fernando


La presente investigación analiza la aparición de un procedimiento de asignación de gastos e ingresos a finales del siglo XVIII en una organización, el Colegio-Universidad de Osuna, carente de ánimo de lucro. The present research analyzes the design of a procedure of allocation of expenses and income at the end of 18th century in an organization, the College-University of Osuna, without look-for-profit spirit.

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  • López Manjón, Jesús Damián & Gutiérrez Hidalgo, Fernando, 2006. "Asignación de gastos e ingresos como mecanismo de arbitraje: el caso del Colegio-Universidad de Osuna (1796-1800). (Allocation of expenses and income as a arbitration mechanism: the case of the Colleg," 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 5, pages 147-165, December.
  • Handle: RePEc:dec:articl:2004-09:147-165

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    References listed on IDEAS

    1. Eva Carmona & Donato Gomez, 2002. "Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 231-251.
    2. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
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