Banos Sanchez-Matamoros, Juan; Funnell, Warwick - In: Accounting, Auditing & Accountability Journal 28 (2015) 3, pp. 434-459
Purpose – The purpose of this paper is to establish the importance of accounting in the management of Spanish military … across the lands that it had conquered. The study establishes that accounting played a key role in ensuring the success of …/methodology/approach – Niebuhr’s typology is used to help understand how accounting practices were consistent, indeed essential, expectations of the …