An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century
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References listed on IDEAS
- João A. Ribeiro & Robert W. Scapens, 2006. "Institutional theories in management accounting change: Contributions, issues and paths for development," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 94-111, July.
- Salvador Carmona & Marta Macías, 2001. "Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887)," Abacus, Accounting Foundation, University of Sydney, vol. 37(2), pages 139-165.
- Richard K. Fleischman & Thomas N. Tyson, 1993. "Cost accounting during the industrial revolution. the present state of historical knowledge," Economic History Review, Economic History Society, vol. 46(3), pages 503-517, August.
- 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.
More about this item
KeywordsInstitutional Analysis; Cost Accounting; Spanish Eighteenth Century.;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2008-08-06 (Accounting & Auditing)
- NEP-ALL-2008-08-06 (All new papers)
- NEP-HIS-2008-08-06 (Business, Economic & Financial History)
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