Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish <i>casa de comercio</i> (1829–1852)

Bernal, Mariló Capelo; Pinzón, Pedro Araújo; Espejo, Concha Álvarez‐Dardet

doi:10.1080/09585200500121173

Cited by 9 publications

(5 citation statements)

References 30 publications

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“…In particular, the data have been employed in investigating the gender and ethnicity of accountants and the constituents of professional accounting associations (see Kirkham & Loft, 1993;Craig & Jenkins, 1996;Wootton & Kemmerer, 1996McKeen & Richardson, 1998;Annisette, 2000;Carnegie & Edwards, 2001;Kim, 2001;Emery et al, 2002;Walker, 2002Walker, , 2003. Some studies have also used census data as a source of background information about individual accountants, shareholders and organizations (see Craig, 2000;Capozzili, 2001;Bernal et al, 2005, Fowler, 2005Espejo et al, 2006;Johns, 2006;Rutterford & Maltby, 2006). Despite the number of accounting history studies cited above, which are largely biographical or institutional histories, in all of these studies the census figures as a peripheral archive for delineating a population of interest or for sketching aspects of the milieu within which an individual or organization existed.…”

Section: Prior Use Of Census Data In Studies Of Accounting Historymentioning

confidence: 99%

The census as accounting artefact: A research note with illustrations from the early Australian colonial period

Bisman

2009

Accounting History

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Carnegie and Napier (1996, p.7) call for studies in accounting history which expand or reinterpret the archive, contending that the results can provide "insight into accounting's present and future through its past". In this article the census is revealed as specifically grounded within the domain of accounting, and is presented as an artefact arising from a range of necessities to account and to satisfy obligations to be accountable. The prior, limited use made of census data in accounting history studies is detailed, and a number of historical censuses examined from an accounting perspective. Particularly emphasized and exemplified are early colonial Australian censuses and musters. A discussion of the potential for using this largely unmined archive in informing a range of studies of accounting's past, based on a variety of historiographical approaches, is developed and offered as a means for extending and supplementing existing research agendas in accounting history.

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Section: Prior Use Of Census Data In Studies Of Accounting Historymentioning

confidence: 99%

The census as accounting artefact: A research note with illustrations from the early Australian colonial period

Bisman

2009

Accounting History

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“…In addition, the organisation soon failed to fulfil the new requirements. In other words, the CUO did not in point of fact adapt to the new institutional framework, because it did not internalise the Enlightenment values (Oliver, 1992;Capelo et al, 2005).…”

Section: Discussionmentioning

confidence: 99%

“…A vast amount of literature has analysed the use of accounting change to adapt the organisations to new institutional environments, as well as to gain or recover legitimacy. Thus, Capelo et al (2005) indicate how, in the case of the Aguera Commercial House (Cádiz, Spain), the introduction of double entry bookkeeping in the mid-nineteenth century was due to image reasons and the search for legitimacy on the part of the owners-managers. Gomes et al (2008) examined the mechanisms for the adoption of double-entry bookkeeping by the Portugal Royal Treasury in the mid-eighteenth century.…”

Section: Institutional Theory and The Role Of Agents In Accounting Ch...mentioning

confidence: 99%

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The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824)

López-Manjón,

Gutiérrez-Hidalgo

2023

Rev. contab.

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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 modified its rules, including its accounting procedures, to prevent its disappearance. Those modifications were aimed at aligning the CUO with the new Enlightenment institutional framework regarding academic requirements and economic rationality. The visitor who prepared the new rules, Miguel Benito Ortega, played a central role in this process. The paper explores the circumstances that favored Ortega's role as an agent of change and those that caused the brief and incomplete application of its rules, which contributed to CUO surviving some years but that it would be closed definitively in 1824. Este trabajo pretende enriquecer la literatura sobre el cambio contable estudiando el papel de los agentes en la reforma contable del Colegio Universidad de Osuna (CUO) en el último cuarto del siglo XVIII. El trabajo explora cómo, en el periodo 1775-1777, el CUO modificó sus normas, incluidos sus procedimientos contables, para evitar su desaparición. Dichas modificaciones tenían como objetivo alinear el CUO con el nuevo marco institucional de la Ilustración en lo que respecta a los requisitos académicos y la racionalidad económica. El visitador que preparó las nuevas reglas, Miguel Benito Ortega, desempeñó un papel central en este proceso. El trabajo explora las circunstancias que favorecieron el papel de Ortega como agente de cambio y las que provocaron la breve e incompleta aplicación de sus reglas, lo que contribuyó a que el CUO sobreviviera algunos años, pero que fuera cerrado definitivamente en 1824.

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“…Recent literature has examined how institutional analyses might inform our knowledge, specifically related to accounting. For example, Bernal et al (2005) discuss the adoption of double-entry accounting resulting from environmental pressures as a function of the desire to appear to be operating in a fashion consistent with perceptions of legitimacy; and Carpenter and Feroz (2001) examine the choice of accounting policy at the governmental level driven by institutional isomorphic pressures.…”

Section: Institutional Theory and Copt And The Case Of Andersenmentioning

confidence: 99%

Constitutive practice and institutional change: ethics and behavior

Beaubien

2008

Journal of Accounting &Amp; Organizational Change

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Purpose -This paper aims to discuss the concepts contained in communities of practice theory (COPT) and how they might contribute to greater understanding of organizations. Design/methodology/approach -The paper draws upon COPT as a means to broaden the perspective of institutional theory. Findings -The findings provide insight into the processes surrounding organizational change. The notion of change as both intentional actions and unintended consequences is explored through a review of the case of Arthur Andersen and Company.Research limitations/implications -The study presents a historically informed case study that presents a novel theoretical approach for examinations of behavior, practices and ethics in organizations. Future work based on broader empirical examinations would enrich the findings presented in this study. Practical implications -The study provides a means to examine organizations in practice and expands awareness of how behaviors in organizations evolve and might be shaped and encouraged over time. Originality/value -The study introduces a novel theoretical vocabulary to the accounting academy COPT that has the potential to expand our understanding of organizations through examinations of practice.

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Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829–1852)

Cited by 9 publications

References 30 publications

The census as accounting artefact: A research note with illustrations from the early Australian colonial period

The census as accounting artefact: A research note with illustrations from the early Australian colonial period

The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824)

Constitutive practice and institutional change: ethics and behavior

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