The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824)
This study aims at enriching literature on accounting change by studying the role of the agents in the accounting reform of the Colegio Universidad de Osuna (CUO, College and University of Osuna) in the last quarter of the eighteenth century. The paper explores how, in the period 1775-1777, the CUO...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2023-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/437241 |