Privatization and management accounting systems change : the case of the 19th century Spanish tobacco monopoly

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dc.contributor.author Macías Dorissa, Marta Pilar
dc.date.accessioned 2011-11-30T13:28:23Z
dc.date.available 2011-11-30T13:28:23Z
dc.date.issued 2002-12
dc.identifier.bibliographicCitation Accounting Historians Journal, 2002, v. 29, n. 2, pp. 31-57
dc.identifier.issn 0148-4184
dc.identifier.uri http://hdl.handle.net/10016/12655
dc.description.abstract This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a privatesector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of the firm and the state as explanatory factors for both the parameters and uses of cost accounting information.
dc.description.sponsorship Financial support from a DGCYT grant SEC2001-0890) is gratefully acknowledged
dc.format.mimetype text/plain
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher Academy of Accounting Historians
dc.rights Atribución-NoComercial-SinDerivadas 3.0 España
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.other Privatización
dc.subject.other Monopolio
dc.subject.other Tabaco
dc.subject.other España
dc.subject.other S. XIX
dc.title Privatization and management accounting systems change : the case of the 19th century Spanish tobacco monopoly
dc.type article
dc.description.status Publicado
dc.relation.publisherversion http://umiss.lib.olemiss.edu:82/record=b1033111
dc.subject.eciencia Empresa
dc.rights.accessRights openAccess
dc.type.version publishedVersion
dc.identifier.publicationfirstpage 31
dc.identifier.publicationissue 2
dc.identifier.publicationlastpage 57
dc.identifier.publicationtitle Accounting Historians Journal
dc.identifier.publicationvolume 29
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