Estudios de costes en la renta de la pólvora de nueva España ante la implantación de un nuevo sistema de gestión (1766-1785)

Las reformas del Despotismo Ilustrado, características de la política española del siglo dieciocho, dieron lugar a la instauración de un rígido centralismo, provocando la homogeneización de la estructura política y administrativa de todos los reinos pertenecientes a la Corona Española. Entre ellos se encontraba el virreinato de Nueva España, principal fuente de ingresos para la Corona. En el último tercio del siglo dieciocho se produjeron las grandes reformas fiscales del virreinato de Nueva España, consecuencia de la nueva política implantada por los borbones. La principal actuación a este respecto fue incorporar a la gestión estatal directa los ofiicios públicos enajenados y las rentas arrendadas. Este trabajo se centra en los estudios de costes surgidos en la renta de la pólvora de Nueva España a partir de 1766, consecuencia del creciente intervencionismo estatal a que se vio sometido dicho monopolio. se tratará asimismo de explicar el fin y utilidad de esos estudios a la luz de las fuentes primarias consultadas en el Archivo General de Indias de SevillaEnlightened Despotism reforms, common through spanish policy in the Eighteenth century, gave way to the stablishment of a rigid centralism , provoking the homogenization of the political and economic structure of every kingdom belonging to the Spanish Crown. Among the was the Viceroyalty of New Spain: the Crown¿s principal source of income. In the last third of the Eighteenth Century the main fiscal reforms in the Viceroyalty of New Spain took place , as a consequence of the new policy implemented by the Bourbons. The main performancing regarding such reforms was to incorporate the public careers sold and rented monopolies to the direct state control. This work focuses on the cost studies rose in New Spain gunpowder monopoly from 1766, as a consequence of the increasing state interventionism over such monopoly. We will also try to explain the aim and utility of these costs studies through the primary ources consulted in the General Archive of the Indies in Sevill

Nuevos Paradigmas en la Investigación en la Historia de la Contabilidad: New Paradigms in Historical Accounting Research

The last decade has seen the revival of a growing interest in accounting history in different academic fields. Such interest has pushed a new debate about methodological ways to undertake research in this area. This paper reviews the main paradigms in accounting historiography, the positivist and the critical, and proposes a new paradigm integrating both methodological positions. This is done by considering accounting as a social construction, as a set of practices that influence and form social reality, moving beyond conventionally conferred assumptions of rationality, objectivity and neutrality.En la última década se ha despertado un interés creciente por la historia de la contabilidad en diversos foros académicos. Ese interés ha impulsado un nuevo debate sobre las posibilidades metodológicas a la hora de acometer una investigación en este área. En este trabajo se presentan los dos paradigmas fundamentales de la historiografía contable, el positivista y el crítico, para a continuación proponer un nuevo paradigma integrador de ambas posiciones metodológicas. Ello se hará a partir de la consideración de la contabilidad como construcción social, en cuanto a conjunto de prácticas que influyen y configuran la realidad social, más allá de las asunciones que tradicionalmente se le atribuyen de racionalidad, objetividad y neutralidad

An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century

A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations for the development of cost accounting. The purpose of this research is to extend this institutional explanation of accounting spreading in the second half of the 18th century, Enlightenment Century Spain. With this aim, this work explores the changes that took place in six organizations depended of the Crown. The study reveals the importance of the role played by a group of managers belonging to the Spanish Enlightenment Movement.Institutional Analysis, Cost Accounting, Spanish Eighteenth Century.

An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century

A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations for the development of cost accounting. The purpose of this research is to extend this institutional explanation of accounting spreading in the second half of the 18th century, Enlightenment Century Spain. With this aim, this work explores the changes that took place in six organizations depended of the Crown. The study reveals the importance of the role played by a group of managers belonging to the Spanish Enlightenment Movement

Delimitation, description and success factors of family businesses in Spain: a European comparison

The aim of this paper is to delimit the concept of family business and based on it to provide a profile of large and medium-sized family businesses in Spain. We will analyze their distinctive characteristics by comparing them to non-family businesses and focus on the study of a series of economic-financial variables in order to identify their key success factors as compared to non-family businesses of the same sizes and in the same geographical areas. The paper also includes a comparative study of Spanish and European family businesse

Perfil de la empresa familiar en España y Andalucía

El propósito de este trabajo es proporcionar el perfil de la mediana y gran empresa familiar española en general, y en Andalucía en particular. Se analizarán las características distintivas que presentan este tipo de empresas familiares, con especial atención al estudio de una serie de variables económico-financieras que nos permitan identificar los factores claves de éxito de las mismas con respecto a las no familiares del mismo tamaño y localización geográfica. La información relativa a las 1.182 empresas que conforman la población objeto de nuestro estudio procede de la base de datos SABI para los tres últimos años de los que se podía obtener información completa.The purpose of this paper is to provide the profile of the median and large Spanish family business in general, and in Andalusia in particular. We will analyze the distinctive features of this type of family business, with special attention to the study of a series of economic and financial variables that allow us to identify the key success factors of the same with respect to non-relatives of the same size and geographical location . The information about the 1,182 companies that make up the population of our study comes from the SABI database for the last three years from which complete information could be obtained

Competencias directivas para el nuevo milenio: la gran empresa española en clave de género

En el nuevo entorno globalizado en el que compiten las empresas españolas resulta esencial la incorporación en sus cúpulas directivas de las personas más capacitadas, ya sean hombres o mujeres, para así subsanar el coste de oportunidad que lleva aparejado el empleo de modelos de liderazgo tradicionales. A pesar de ello nos encontramos con un mercado de trabajo con una fuerte segregación de género que no se correlaciona con la formación o valía de lo/as candidato/as, con un buen porcentaje de mujeres en niveles directivos intermedios que no acceden a la cúspide de la pirámide organizativa. En este estudio pretendemos proporcionar un perfil de la mujer en puestos de responsabilidad en la gran empresa española por medio de una encuesta dirigida al personal directivo de las mismas, con especial hincapié en sus competencias y habilidades y en la relación de las mismas con las características que la literatura de gestión asocia al liderazgo de éxito. Trataremos también de dar una explicación a la paradoja que surge entre promoción y eficiencia en la gestión, a partir del análisis de las incongruencias existentes entre rol directivo y rol de género tras la aplicación de la teoría del rol social al comportamiento directivo.As global competition intensifies, the opportunity cost of historic pattern of male-dominated leadership increases. Most Spanish companies can no longer afford to ignore potential talent and should incorporate both men and women to their top management positions. We face nevertheless a labour market characterized by strong gender segregation which does not square with the training or merits of the candidates: a good percentage of women in intermediate management positions who cannot reach the top. The aim of this paper is to provide the profile of the Spanish female executive through ad hoc surveys, focusing on their competences and abilities and relating them to the characteristics of successful leadership according to literature. We will also explain the paradox between promotion and management efficiency, using the social role approach to leadership behaviour.Ministerio de Trabajo y Asuntos Sociales IMUP06-0

Women leaders and female same-sex groups: the same 2030 Agenda objectives along different roads

Based on a sample of 4,089 multinational companies over the period 2015–2018, this study analyses the role that women leaders play in relation to the implementation of sustainability strategies to achieve the Sustainable Development Goals (SDGs), and whether this role depends on the proportion of female presence in management teams. The results show that the commitment to the 2030 Agenda is higher in companies with a woman as the Chief Executive Officer (CEO) and/or chairperson of the board of directors, as well as greater gender diversity in both, management teams and the monitoring body. However, the incongruity in the phenomenon of female leadership stereotypes hinders the existence of a complementary relationship that reinforces it. We showed that, consistent with the social role theory, prejudices act as barriers to achieve synergic effects among women in different management positionsS

Impacto de la diversidad de género sobre el éxito empresarial: un estudio de la empresa española

El objetivo de este trabajo es estudiar las repercusiones económicas que se pueden derivar de la participación de la mujer en los procesos de toma de decisiones de alto nivel en las empresas que cotizan en el mercado español de capitales. Concretamente, pretendemos analizar la posible relación existente entre la presencia de mujeres en puestos de responsabilidad empresarial y el éxito de la organización, medido este último por medio de indicadores ampliamente refrendados por la literatura económico-financiera, tales como el ROI, el ROS y el ROE