Institutional pressures, monopolistic conditions and the implementation of early cost management practices : the case of the Royal Tobacco factory of Seville (1820–1887)

e-Archivo Repository

Show simple item record

dc.contributor.author Carmona, Salvador
dc.contributor.author Macías Dorissa, Marta Pilar
dc.date.accessioned 2010-04-26T08:03:41Z
dc.date.available 2010-04-26T08:03:41Z
dc.date.issued 2002-12
dc.identifier.bibliographicCitation Abacus, 2001, v. 37, n. 2, pp.139-165
dc.identifier.issn 0001-3072
dc.identifier.uri http://hdl.handle.net/10016/7789
dc.description.abstract In spite of our increasing understanding of the underpinnings of early cost management systems, little is still known about the reasons for the implementation of such systems in firms operating under monopolistic conditions. This article studies the enforcement by law of cost and budgeting systems in the Royal Tobacco Factory of Seville (Spain), a manufactory of the state-owned monopoly. By doing this, we seek both to enhance understanding of the state's motivation to enact institutional pressures aiming at the implementation of early cost management practices as well as to study different organizational responses to simultaneous pressures arising from a single institutional source. It is suggested that the state's motivation to legally enforce the implementation of early cost and budgeting systems may be attributed to (a) the seeking of legitimacy by the state regulatory body, (b) the active agency of senior employees of the state regulatory body to keep their jobs and compensation packages on the eve of the privatization of the industry, and (c) the interest of the regulatory agency to instil the basis of mimetic isomorphism within the monopoly. Different responses by the RTF to pressures for reporting cost and budgeting information were explained by (a) the expected diffusion of firm's non-conformity within the institutional area, (b) the expected impact of institutional rules and norms on organizational goals, and (c) the extent to which the institutional source is consistent in its demands.
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher Blackwell Publishing
dc.rights ©Blackwell Publishing
dc.subject.other Cost accounting
dc.subject.other Institutional
dc.subject.other Management accounting
dc.subject.other Management budgeting
dc.subject.other Monopoly
dc.subject.other Tobacco
dc.subject.other Theory
dc.title Institutional pressures, monopolistic conditions and the implementation of early cost management practices : the case of the Royal Tobacco factory of Seville (1820–1887)
dc.type article
dc.type.review PeerReviewed
dc.description.status Publicado
dc.relation.publisherversion http://dx.doi.org/10.1111/1467-6281.00080
dc.subject.eciencia Empresa
dc.identifier.doi 10.1111/1467-6281.00080
dc.rights.accessRights openAccess
dc.identifier.publicationfirstpage 139
dc.identifier.publicationissue 2
dc.identifier.publicationlastpage 165
dc.identifier.publicationtitle Abacus
dc.identifier.publicationvolume 37
 Find Full text

Files in this item

*Click on file's image for preview. (Embargoed files's preview is not supported)


This item appears in the following Collection(s)

Show simple item record