The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824)
Jesús D. López-Manjón,
Fernando Gutiérrez-Hidalgo
Abstract: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 require… Show more
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