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Barcelona’s indianas manufacture: an early management accounting in J.B. Sires & Co. (1769-1805)
[La manufactura de las indianas en Barcelona: un inicio de contabilidad de gestión en la empresa J.B. Sires & Co. (1769-1805)]

Author

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  • Rossi, Roberto

    (Department of Economics and Statistics, University of Salerno)

Abstract

El artículo se propone de contribuir al debate sobre el surgimiento y desarrollo de la contabilidad de gestión en Europa presentando un ejemplo de la España de la segunda mitad del siglo XVIII. El trabajo profundiza el caso de una fábrica de indianas (telas de algodón impresas y pintadas) en Barcelona, explorando la organización productiva y la estructura gerencial utilizando los libros contables de la empresa. Los métodos de producción, organización del trabajo, producción de productos y control de la calidad de la producción se revisan dentro del contexto político y económico de España durante un período de profunda transformación con la entronización de una nueva monarquía y un profundo cambio en la política económica. La evidencia presentada en el documento apoya la existencia de técnicas de contabilidad y control de gestión rudimentarias En una empresa privada en medio de la industrialización europea.

Suggested Citation

  • Rossi, Roberto, 2017. "Barcelona’s indianas manufacture: an early management accounting in J.B. Sires & Co. (1769-1805) [La manufactura de las indianas en Barcelona: un inicio de contabilidad de gestión en la empresa J.B. Sires & Co. (1769-1805)]," De Computis, Universidad Pablo de Olavide, vol. 14(27), pages 30-73.
    • Handle: RePEc:dec:articl:2017:14:27:30-73
    DOI: https://doi.org/10.26784/issn.1886-1881.v14i27.314
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