Estudios de Costes en la Renta de la Pólvora de Nueva España Ante la Implantación de un Nuevo Sistema de Gestión (1766–1785)

Torrado, Miriam Núñez

doi:10.1080/02102412.2002.10779444

Cited by 7 publications

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“…Así lo hace en la comunicación expuesta con el título "Estudios de costes en la Renta de la Pólvora de Nueva España ante la implantación de un nuevo sistema de gestión" en la II Jornada de Trabajo sobre Contabilidad Financiera de ASEPUC , que luego publicó en el número 111 de la Revista Española de Financiación y Contabilidad, prácticamente con el mismo título y contenido (Núñez, 2002a).…”

Section: Contabilidad De Las Reales Fábricasunclassified

Aproximación al estudio del pensamiento contable español. De la Baja Edad Media a la consolidación de la Contabilidad como asignatura universitaria. PARTE 2

Esteve¹

2015

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Section: Contabilidad De Las Reales Fábricasunclassified

Aproximación al estudio del pensamiento contable español. De la Baja Edad Media a la consolidación de la Contabilidad como asignatura universitaria. PARTE 2

Esteve¹

2015

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“…Such a review is of interest for at least two reasons. First, the four focal countries witnessed varying degrees of state intervention in the economy and of market competition, which in turn influenced specific practices of cost management (Nikitin, 1990; Gutiérrez Hidalgo and Romero Fúnez, 2001a, b).. Second, a number of investigations have focused specifically on the two-way causal connections between cost accounting systems and organizational reforms (Núñez Torrado, 2002a;Alvarez-Dardet et al, 2002). In sum, the wider social, political, and economic contexts in our four focal countries exerted a considerable influence on the design and functioning of early cost accounting systems, and this review illustrates how such systems reflected social change (Bhimani, 1994a: 400).…”

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confidence: 99%

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

Carmona¹

2005

SSRN Journal

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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.

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“… 77 (Ágoston, 2005 ; Cressy, 2013 ; Mulhauf, 1971 ; Ortiz, 1988 ; Torrado, 2002 ). See also the collected essays in Buchanan ( 1996 ).…”

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’A man of particular ability’: A Jewish-Genoese military contractor in the fiscal-military system

Martoccio

2021

Business History

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In recent years, scholars have explored the pivotal role Jewish merchants played in feeding and arming European armies from 1500 to 1800. Yet they have ignored the problems these merchants faced when they cast outside national borders to urban centres far from the battlefield, a multi-national mobilisation of resources known as the 'fiscal-military system' . This article uses a case-study of one Jewish merchant, Jacob Levi, from the port of Genoa to explore the essential brokerage role of ethnic-religious minorities in the early modern fiscal-military system. With knowhow built through his private businesses as well as a network of his co-religious, Levi became one of the most important suppliers of grain for the Bourbon army of northern Italy from 1702 to 1706. But foodstuffs did not transit alone; as Levi's records show, other war matériel accompanied grain, none more volatile than the at-least 17,000 barrels of gunpowder that Levi transited through the port in these years.On 29 May 1705, the Genoese prayed for a Jew to save them from annihilation. The threat had arrived four days earlier when a French convoy of four Men-of-War, three merchant ships, seven barques, and twenty tartanes (small ships) appeared outside the Mediterranean port carrying all manner of war matériel for the French army in Lombardy − 10,630 cannon balls, 3528 bombs, 24 cannon wheels, 482 bandoliers, 116 barrels and 114 bales of musket shot, 340 bales of cartridge paper, 7 barrels of nails, 4 barrels of flints, 8600 rock hammers, 400 pick axes, 158 bales of hatchets and spades, 23,980 pickaxe handles, 1800 pairs of shoes, 313 bales of woollen goods, and 18,346 baskets of wheat. 1 Such a fleet, while large, was not unusual; since the mid-sixteenth century, the ostensibly-neutral maritime republic had served as a critical military logistics centre, and for the last four years it had played a 'an essential role' role in supplying the French army in northern Italy fighting the War of Spanish Succession (1701)(1702)(1703)(1704)(1705)(1706)(1707)(1708)(1709)(1710)(1711)(1712)(1713)(1714). Indeed, the ongoing struggle over the Spanish throne between Louis XIV's France and his opponents from the Grand Alliance of Great Britain, the United Provinces, Austria, and Savoy arguably could be called Europe's first great resource war as these two Europe-spanning coalitions supplied armies from Iberia to Bavaria and everywhere in between. 2 But even by Genoese standards, six ships in the convoy -the L'Angelo Gabrielle, S. Andrea, Il Fortunato Rinaldo, and three smaller vessels -carried an especially volatile cargo: 3933

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Estudios de Costes en la Renta de la Pólvora de Nueva España Ante la Implantación de un Nuevo Sistema de Gestión (1766–1785)

Cited by 7 publications

References 0 publications

Aproximación al estudio del pensamiento contable español. De la Baja Edad Media a la consolidación de la Contabilidad como asignatura universitaria. PARTE 2

Aproximación al estudio del pensamiento contable español. De la Baja Edad Media a la consolidación de la Contabilidad como asignatura universitaria. PARTE 2

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

’A man of particular ability’: A Jewish-Genoese military contractor in the fiscal-military system

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