Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century

Contabilidad de gestión y racionalización en el ejército: el caso de los Hospitales Militares Españoles en el siglo xviii

Authors

DOI: https://doi.org/10.1016/j.rcsar.2013.08.001
Keywords: Contabilidad en el ejército, Racionalización, Controlador

Abstract

The present paper deals with one of the most neglected areas of research in accounting, that of the Army. In spite of the literature on industries related to the Army, not too much has been extended on the Army per se. For this reason, this paper analyses the process of rationalization developed in the 18th century in Spanish Army Hospitals, as a result of the bankruptcy of the Royal Finances. Due to this process, the Military Hospitals were the most developed in the country, and it led to the emergence of the Contralor (Controller) within the hospital, and thus accounting was considered as an essential matter.

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Author Biography

Juan Baños

Lecturer

Crta. de Utrera, km. 1.
Seville
Seville
41013
SPAIN

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Published
01-01-2014
How to Cite
Baños, J. (2014). Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century: Contabilidad de gestión y racionalización en el ejército: el caso de los Hospitales Militares Españoles en el siglo xviii. Revista De Contabilidad - Spanish Accounting Review, 17(1), 71–77. https://doi.org/10.1016/j.rcsar.2013.08.001
Issue
Vol. 17 No. 1 (2014)
Section
Articles

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