Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44
Existing literature on the deployment of cost techniques in early public sector organizations largely relies on archival evidence gathered from late eighteenth and nineteenth-century settings. Arguably, these contexts are characterized by a number of idiosyncratic characteristics that advise caution in generalizing conclusions beyond the institutional elements that forged those settings. Our investigation examines the case of the Royal Textile Mill of Guadalajara (RTM), a setting characterized by state ownership, competitive markets, organization of production around medieval guilds, and recruitment of foreign experts to conduct productive operations. Our findings show that the management of RTM deployed cost accounting techniques that comprised aspects such as control of raw materials and waste, control of labour and management, and allocations of overhead to product costing. We also find evidence which departs from predictions that standards relating to the control of raw materials should have preceded the implementation of labour cost standards.
Volume (Year): 12 (2002)
Issue (Month): 2 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/RABF21|
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/rabf21|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
- 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.
- 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.
When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:231-251. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty)
If references are entirely missing, you can add them using this form.