Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72
| Autor: | Francisco Carrasco Fenech, Juan Baños Sánchez-Matamoros, Concha Álvarez-Dardet Espejo |
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| Rok vydání: | 2002 |
| Předmět: |
Economics and Econometrics
business.industry Economics Econometrics and Finance (miscellaneous) Accounting history Resistance (psychoanalysis) Accounting Colonialism Human settlement Business Management and Accounting (miscellaneous) Business and International Management Control (linguistics) business Finance Governmentality |
| Zdroj: | European Accounting Review. 11:419-439 |
| ISSN: | 1468-4497 0963-8180 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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