Barcelona´s indianas manufacture: an early management accounting in J.B. Sires & Co. (1769-1805)

Roberto Rossi

Resumen


The paper aims to contribute to the debate about the emergence and development of management accounting in Europe by presenting an example of management accounting in Spain in the second half of the eighteenth century. The paper deepens the case of an indianas (cotton canvas printed and dyed) factory in Barcelona, exploring the productive organization and managerial structure using the accounting books of the firm. The firm’s methods of production, work organization, product costing, and production quality control are reviewed within the political and economic context of Spain during a period of deep transformation with the enthronement of a new monarchy and a deep change in the economic policy. The evidence presented in the paper support the existence of rudimentary management accounting and control techniques in a private firm in the midst of European industrialization.

El artículo se propone de contribuir al debate sobre el surgimiento y desarrollo de la contabilidad de gestión en Europa presentando un ejemplo de la España de la segunda mitad del siglo XVIII. El trabajo profundiza el caso de una fábrica de indianas (telas de algodón impresas y pintadas) en Barcelona, explorando la organización productiva y la estructura gerencial utilizando los libros contables de la empresa. Los métodos de producción, organización del trabajo, producción de productos y control de la calidad de la producción se revisan dentro del contexto político y económico de España durante un período de profunda transformación con la entronización de una nueva monarquía y un profundo cambio en la política económica. La evidencia presentada en el documento apoya la existencia de técnicas de contabilidad y control de gestión rudimentarias En una empresa privada en medio de la industrialización europea.


Palabras clave


Management accounting; Indianas manufacture; Barcelona; Eighteenth century

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Referencias


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DOI: http://dx.doi.org/10.26784/issn.1886-1881.v14i27.314

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