Article1998

TOWARDS AN INSTITUTIONAL ANALYSIS OF ACCOUNTING CHANGE IN THE ROYAL TOBACCO FACTORY OF SEVILLE

Salvador Carmona · Mahmoud Ezzamel · Fernando Gutiérrez Hidalgo

89 citations0/0 files storedAccounting Historians Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Historical Economic and Social Studies Accounting and Organizational Management

Abstract

This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760–1790. We argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purposefully built new factories, the decline in total tobacco consumption, and the pressure to increase revenue for the Spanish Crown while reducing production cost and maintaining high product quality to deter entry. These new accounting practices were developed in part with the intent of improving factory efficiency, but importantly, they enhanced the external legitimacy of the RTF in the face of the events mentioned above and contributed to the long survival of the RTF as a monopolist.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 89 citations exist upstream.

References

1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1995Institutions and organizations 1987The Adolescence of Institutional Theory 1987Institutional Theories of Organization 1990The transformation of corporate control 2004The spread of the multidivisional form among large firms, 1919–1979 1995Accounting, ambiguity, and the new institutionalism

Cited by

2019The Evaluation of Universities’ Third Mission and Intellectual Capital: Theoretical Analysis and Application to Italy 2005Govern(mentality) and Accounting: the Influence of Different Enlightenment Discourses in Two Spanish Cases (1761–1777)2008Accounting change in central government 2001Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820–1887)2017A quality evaluation approach to disclosing third mission activities and intellectual capital in Italian universities

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.