The interface of disciplinary practices and accounting: the case of the Royal Tobacco Factory of Seville,1761-1790

Abstract

In recent years, many studies have confirmed the role played by techniques of calculation in facilitating business management. Although there is no agreement on precisely when and for what purposes they arose, it seems clear that they were important as control procedures. This paper studies the case of the Royal Tobacco Factory of Seville, Spain, in the period 1761 to 1790, and identifies and discusses the disciplinary character of the accounting techniques adopted. From the analysis of archival information, it is clear that various forms of discipline played an important part in critical management control methods. It is argued that the accounting system effectively transferred to the local production installations the patterns of employee behaviour stipulated in the Regulations issued by the top management located in distant Madrid.

Keywords

Accounting history business history discipline management control factory

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