Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72

Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72

Concha Álvarez-Dardet Espejo

Juan Baños Sánchez-Matamoros

Francisco Carrasco Fenech

Luglio 1, 2002

Journal Article

Concha Álvarez-Dardet Espejo

Juan Baños Sánchez-Matamoros

Francisco Carrasco Fenech

Journal Article

10.1080/09638180220145678

0963-8180

Recently, a growing literature in accounting history has provided sociological interpretations of historical facts in which accounting was involved. Foucault's governmentality concept has contributed to such analysis, specifically in 19th and 20th century's cases. However, the analysis of 18th century and, specially, colonial organizations has not been made yet. Thus, this work is devoted to analyse how accounting is implicated in the control of a Spanish colonial project. The relationships between accounting and the enlightened discourses that improved the colonies are clear. Conversely, the role of the resistance in this case allows questioning the refereed accounting literature in governmentality.

2015-03-09 14:16:53

Luglio 1, 2002

2

Taylor and Francis+NEJM

419-439

European Accounting Review

Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72

http://dx.doi.org/10.1080/09638180220145678

11

Snapshot