Barcelona´s indianas manufacture: an early management accounting in J.B. Sires & Co. (1769-1805)

The paper aims to contribute to the debate about the emergence and development of management accounting in Europe by presenting an example of management accounting in Spain in the second half of the eighteenth century. The paper deepens the case of an indianas (cotton canvas printed and dyed) factor...

Full description

Bibliographic Details
Main Author: Roberto Rossi
Format: Article
Language:deu
Published: Asociación Española de Contabilidad y Administración de Empresas (AECA) 2017-12-01
Series:De Computis
Subjects:
Online Access:http://decomputis.org/ojs/index.php/decomputis/article/view/314