Regulated markets and state-owned monopolies characterized the economies of many Southern European territories around the end of the Middle Ages and during the Renaissance. Although this economic form was of considerable importance in implementing public policy at the time, investigation into...

Studies of organizational performance have overwhelmingly relied on evidence gathered from private sector firms. Nevertheless, the past several years have witnessed increasing interest in enhancing effectiveness and efficiency in the public sector, in turn generating considerable investment in...

Studies on assessments of research performance in economic departments largely rely upon such bibliometric tools as impact factors to rank a short list of journals. In the present study, we examine the use of short lists of journals in order to assess research performance in Spain - a country...

The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of human accountability, identifies its...

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...

(WP 09/03 Clave pdf) This study adopted a historical perspective to trace back outsourcing through examination of the case of cigarette manufacturing by poor Catholic nuns during 1817-1819, that is, from the launch of said product until the cessation of operations as a consequence of low demand....

The boundaries between accounting and law are contingent on time-space intersections. Here, these margins are explored in the realm of international relations by focusing on the Asiento, an 18th century treaty granting Britain the monopoly to trade slaves with the Spanish American colonies....

This paper attempts both to advance understanding about the research profile of accounting in Europe and to evaluate the role of The European Accounting Review in the dissemination of Europe-based accounting research. Empirical evidence supporting this investigation was gathered from all the...