(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...

Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la...

This project is supported financially by the CICYT research grants # 01-0657 and SEJ-2004-08176-C02-01. I would like to thank Jose Carlos Molina for assisting with the management of the database. Previous versions of this paper were presented at the Annual Congress of the European Accounting...

Accounting history research enjoys a status of high esteem and consideration in Spain. This may be explained by the joint effects of two factors, one institutional and the other relating to the role of certain individuals. Institutional aspects refer to the autonomy that Spanish law grants to...

Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The Anglo-Saxon settings, we contend, embrace a...