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- Title
TOWARDS AN INSTITUTIONAL ANALYSIS OF ACCOUNTING CHANGE IN THE ROYAL TOBACCO FACTORY OF SEVILLE.
- Abstract
Proceeds from an institutional sociological framework to analyze changes in accounting practices that took place in the Spanish Royal Tobacco Factory (RTF) of Seville during the period 1760-90. The significant development and use of accounting practices during that period can be linked to the move to much larger and more purposefully built new factories, a decline in total tobacco consumption, and pressure to increase revenue for the Spanish crown while production costs were reduced and high product quality maintained to deter entry. The new accounting practices were developed in part with the intent of improving factory efficiency, but they also enhanced the external legitimacy of the RTF in the face of events and contributed to the long survival of the RTF as a monopoly.
- Publication
Accounting Historians Journal, 1998, Vol 25, Issue 1, p115
- ISSN
0148-4184
- Publication type
Article
- DOI
10.2308/0148-4184.25.1.115