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Control and cost accounting practices in the Spanish royal tobacco facfory

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dc.affiliation.dptoUC3M. Departamento de EconomĆ­a de la Empresaes
dc.contributor.authorCarmona, Salvador
dc.contributor.authorEzzamel, Mahmoud
dc.contributor.authorGutiƩrrez, Fernando
dc.contributor.editorUniversidad Carlos III de Madrid. Departamento de EconomĆ­a de la Empresaen
dc.date.accessioned2010-03-01T10:47:02Z
dc.date.available2010-03-01T10:47:02Z
dc.date.issued1994-12
dc.description.abstractThe aim of this paper is to analyse the cost accounting system implemented in 1773 by a large Spanish tobacco company which operated as a monopolist. Drawing on data extracted from original archives, the paper examines the characteristics of the cost system within the broader context of a strict control system. The paper argues that there was a connection between the two systems. One of the main roles of the cost accounting system was to buttress a set of structural measures instituted in the RTF with the aim of minimising the scope for tobacco theft. Another aim was to impart visibility upon the various activities undertaken in the RTF. The paper also examines the role of the cost accounting practices as a disciplinary regime. A combination of physical measures, reflecting the rates and mixes of resource utilisation and monetary measures were developed to facilitate monitoring and surveillance of the activities of the factory employees. These measures were used to establish a powerful regime of calculability which rendered human accountability visible. Such calculability created an environment at the RTF in which management could compare, differentiate, hierarchaise, homogenise, and even exclude individuals.en
dc.format.mimetypeapplication/pdf
dc.identifier.urihttps://hdl.handle.net/10016/7077
dc.language.isoengen
dc.relation.ispartofseriesUC3M Working papers. Business Economicsen
dc.relation.ispartofseries94-43-07en
dc.rightsAtribuciĆ³n-NoComercial-SinDerivadas 3.0 EspaƱa
dc.rights.accessRightsopen access
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.ecienciaEmpresaes
dc.subject.otherAccounting historyen
dc.subject.otherManagement accountingen
dc.subject.otherFoucaulten
dc.subject.otherSpainen
dc.titleControl and cost accounting practices in the Spanish royal tobacco facforyen
dc.typeworking paper*
dspace.entity.typePublication
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