Management Accounting and Control Over the Individual. The Case of the New Settlements of Sierra Morena and Andalucia (1767-1771)
Contabilidad y Control Sobre el Individuo. El Caso de las Nuevas Poblaciones de Sierra Morena y Andalucía (1767-1771)
Abstract
This article analyses the evolution of control and management systems at a governmental and experimental farming organization in the 18th century governing the behaviour of individuals according with the objectives of the organization. The case studied is the New Settlements of Sierra Morena and Andalucia during the period 1767-1771. This project was an attempt to set a new way to understand the agriculture in Spain at the height of Enlightenment. It involved the emigration of six thousand settlers from Germany and Holland to Spain, whose culture, abilities and religion were unexpected. The managers of the New Settlements implemented diverse control and management mechanisms that often did not succeed. The period chosen for this study is splited in two phases: (a) the launching of the New Settlements from 1767 to August, 1769; and (b) after a change caused by a management crisis in August, 1769 the project evolved toward its consolidation in 1771.
Downloads
References
Alcázar Molina, C. (1930): Las colonias alemanas de Sierra Morena, Publicaciones de la Universidad de Murcia, Madrid.
Álvarez-Dardet Espejo, C., Baños Sánchez-Matamoros, J. y Carrasco Fenech, F. (2002), ”Accounting and Control in the Founding of the New Settlements of Sierra Morena and Andalucia (1767-1770)”. European Accounting Review, 11(2): 419-439.
Alvarez-Dardet Espejo, C., López Manjón, J. D., y Baños Sánchez-Matamoros, J. (2006), “Accounting at the Boundaries of the Sacred: the regulations of the Spanish Brotherhoods in the Eighteenth Century”, Accounting History, 11(2): 129-150.
Anes y Álvarez de Castrillón, G. (1990): Informes en el expediente de Ley Agraria. Instituto de Cooperación Iberoamericana Quinto Centenario. Instituto de Estudios Fiscales, Madrid.
Argyris, C. (1952): The Impact of Budgets on People. Controllership Foundation, Cornell University, Ithaca.
Baños Sánchez-Matamoros, J., Álvarez-Dardet Espejo, C., Carrasco Fenech, F.y Gutiérrez Hidalgo, F. (2005), “Govern (mentality), Mapping Diversity and Accounting: The Influence of the Enlightened People in Two Spanish Cases (1761–1777)”, Abacus, 41(2): 181–210.
Capel Margarito, M. (1970): La Carolina, Capital de las Nuevas Poblaciones. Tesis Doctoral publicada, CSIC, Madrid.
Carmona Moreno, S., Ezzamel, M. y Gutiérrez Hidalgo, F. (1997), “Control and Cost Accounting Practices in the Spanish Royal Tobacco Factory”. Accounting, Organizations and Society, 22(5): 411-446.
Carmona Moreno, S., Ezzamel, M. y Gutiérrez Hidalgo, F. (1998), “Towards an Institutional Analysis of Accounting Change in the Royal Tobacco Factory of Seville”, Accounting Historians Journal, 25(1): 115-147.
Carmona Moreno, S., Ezzamel, M. y Gutiérrez Hidalgo, F. (2002), “The relationships between accounting and spatial practices in the factory”, Accounting, Organizations and Society, 27(3): 239-274.
Deforneaux, M. (1990: Pablo de Olavide el afrancesado. Padilla Libros, Sevilla. Funnell, W.N. (1996), “Preserving History in Accounting: Seeking Common Ground Between “New” and “Old” Accounting History”, Accounting, Auditing and Accountability Journal, 9(4): 33-64.
Goldstein, J. (1994): The Unshackled Organization. Productivity Press, Portland. Hernández Esteve, E. (2005), “Un lustro de investigación histórico-contable en España (2001-2005)”, Revista de Contabilidad, 8(5): 45-94.
Hopper, T., y MacIntosh, N.B. (1993), “Management accounting as disciplinary practice: the case of ITT under Harold Geneen”, Management Accounting Research, 4(3): 181-216.
Hopwood, A.G. (1990), “Accounting and Organisation Change”, Accounting, Auditing and Accountability Journal, 3(1): 7-17.
Hoskin, K., y Macve, R. (1986), “Accounting and the Examination: A Genealogy of Disciplinary Power”, Accounting, Organizations and Society, 11(2): 105-136.
Kaplan, R. (1993), “La evolución de la contabilidad de gestión”, en Carmona, S. (editor), Cambio Tecnológico y Contabilidad de Gestión, ICAC, Madrid.
Lluch Martín, E. (1990), “El Cameralismo ante la Hacienda de Carlos III: influencia y contraste”, Hacienda Pública Española, 2. Instituto de Estudios Fiscales, Ministerio de Economía y Hacienda, Madrid.
Lluch Martín, E. (2000), “El cameralismo en España”, en Fuentes Quintana, E. (editor) La Ilustración, Colección Economía y Economistas Españoles, vol. 3. Galaxia Gutemberg, Barcelona.
Lluch Martín, E., y Argemí de Adabal, L. (2000), “La fisiocracia en España”, en Fuentes Quintana, E. (editor) La Ilustración, Colección Economía y Economistas Españoles, vol. 3. Galaxia Gutemberg, Barcelona.
Loft, A. (1993), “Accounting and Visibility: A Discussion of the Link Between Cost Accounting and Control in the History of a Factory”, en Artsberg, K., A. Loft, S. Yard (editores), Accounting Research in Lund, Lund University Press, Lund.
MacIntosh, N.B. (1997): Management accounting and control systems: an organizational and behavioral approach, J. Wiley, Nueva York.
Miller, P. (1992), “Accounting and Objectivity: The Invention of Calculating Selves and Calculable Spaces”, Annals of Scholarship, 9(1/2): 239-264.
Miller, P. (1994), “Accounting as Social and Institutional Practice: An Introduction”, en Hopwood, A.G., P. Miller (editores), Accounting as Social and Institutional Practice, Cambridge University Press, Cambridge.
Mills, P.A. (1993), “Accounting History as Social Science: A Cautionary Note”, Accounting, Organizations and Society, 18(7/8): 801-803.
Oliveras Samitier, J. (1998): Nuevas Poblaciones en la España de la Ilustración. Editorial Fundación Caja de Arquitectos, Barcelona.
Parker, L.D. (1997). “Informing Historical Research in Accounting and Management: Traditions, Philosophies and Opportunities”, Accounting Historians Journal, 24(2): 111-149.
Perdices Blas, L. (1988): La Agricultura en la Segunda Mitad del siglo XVIII en la Obra y Empresa Colonizadora de Pablo de Olavide y Jáuregui, tomo III. Tesis Doctoral publicada. Universidad Complutense de Madrid, Madrid.
Perdices Blas, L. (1995): Pablo de Olavide (1725-1803) El Ilustrado. Editorial Complutense, Madrid.
Prieto Moreno M.B., y Larrinaga González, C. (2001), “Cost accounting in eighteenth century Spain: The Royal Textile Factory of Ezcaray”, Accounting History, 6(2): 59-90.
Terrón Ponce, J.L. (1997): Ejército y Política en la España de Carlos III. Colección Adalid, Ministerio de Defensa, Madrid.
Townley, B. (1996), ”Accounting in Detail: Accounting for Individual Performance”, Critical Perspectives on Accounting, 7(5): 565-584.
The publications in this journal are subject to the following terms:
1. Ediciones de la Universidad de Murcia (EDITUM) and ASEPUC conserve the patrimonial rights (copyright) of the published manuscripts, and favour and allow their reuse under the licence of use indicated in point 2.
2. The manuscripts are published in the electronic edition of the journal under an Attribution-NonCommercial-NoDerivatives 4.0 International licence. It allows to copy, distribute and include the article in a collective work (for example, an anthology), as long as there is no commercial purpose, the article is not altered or modified and the original work is properly cited. This journal is free of charge for the Open Access publication. ASEPUC and EDITUM finance the productiona and publication costs of the manuscripts.
3. Conditions for self-archiving. Authors are permitted and encouraged to electronically disseminate the published version of their works, as it favors their circulation and dissemination and thus a possible increase in their citation and reach among the academic community.
