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This paper analyses accounting change within a small, family-owned commercial company, from the foundation of the company by three partners in the second half of the eighteenth century to the concentration of ownership in a single family in 1835. The paper shows that accounting change was driven by both internal and external factors. Significant internalfactors were the separation between ownership and management, changing contractual relationships, and the Will of one of the founders. Significant environmental elements were government legislation and the general level of economic activity.

Through a longitudinal case study, this article examines the evolution of the twofold function of formal governance mechanisms, for control and coordination, as an interorganizational relationship evolves. We ask whether all formal governance tools develop simultaneously, or whether each mechanism is designed and used for only one function; whether different mechanisms' attributes foster one function rather than the other; and whether different mechanisms are developed over time in order to provoke both functions' evolution. Finally, we explore whether the interorganizational relationship evolution in part explains the evolution of the two functions, or vice versa. Copyright © 2012 John Wiley & Sons, Ltd.

El papel de los estilos de gestión y sistemas contables de gestión en el cambio estratégico: un estudio empírico (*) The role ofmanagement styles and management accounting systerns on strategic change: an empirical study