The History of Management Accounting in France, Italy, Portugal, and Spain

32 Pages Posted: 23 Sep 2007

Date Written: November 18, 2005

Abstract

Historical research has shown the influence of environmental contexts on the design and functioning of management accounting systems. In contrast to the relatively competitive settings that witnessed the emergence of cost systems in Anglo-American contexts, the focal settings featured inter alia the imposing role of religious and social philosophers' ideas on society as well as distinctive degrees of state intervention in the economy. The findings question traditional contentions that double-entry bookkeeping spread from the fifteenth through the eighteenth centuries and that cost calculations have been implemented only since the advent of the British Industrial Revolution

Keywords: Management Accounting Systems, Competition, Regulation, Monopoly, History

JEL Classification: D42, K2, N00

Suggested Citation

Carmona, Salvador, The History of Management Accounting in France, Italy, Portugal, and Spain (November 18, 2005). Instituto de Empresa Business School Working Paper No. WP05-30, Available at SSRN: https://ssrn.com/abstract=1016360 or http://dx.doi.org/10.2139/ssrn.1016360

Salvador Carmona (Contact Author)

Instituto de Empresa ( email )

Pinar 15, 1
Madrid, 28006
Spain
917451377 (Phone)

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