Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century
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| Format: | Artículo científico |
| Langue: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2014
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| _version_ | 1876441701873090560 |
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| author | Juan Baños Sánchez-Matamoros |
| author_facet | Juan Baños Sánchez-Matamoros |
| contents | Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century Juan Baños Sánchez-Matamoros Economía y Finanzas Accounting at the Army Rationalization Controller The present paper deals with one of the most neglected areas of research in accounting, that of the Army. In spite of the literature on industries related to the Army, not too much has been extended on the Army per se. For this reason, this paper analyses the process of rationalization developed in the 18th century in Spanish Army Hospitals, as a result of the bankruptcy of the Royal Finances. Due to this process, the Military Hospitals were the most developed in the country, and it led to the emergence of the Contralor (Controller) within the hospital, and thus accounting was considered as an essential matter. 2014 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733646007 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.17 |
| format | Artículo científico |
| id | redalyc_359733646007 |
| institution | Redalyc |
| language | en |
| publishDate | 2014 |
| publisher | Asociación Española de Profesores Universitarios de Contabilidad |
| spellingShingle | Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century Juan Baños Sánchez-Matamoros Economía y Finanzas Accounting at the Army Rationalization Controller Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century Juan Baños Sánchez-Matamoros Economía y Finanzas Accounting at the Army Rationalization Controller The present paper deals with one of the most neglected areas of research in accounting, that of the Army. In spite of the literature on industries related to the Army, not too much has been extended on the Army per se. For this reason, this paper analyses the process of rationalization developed in the 18th century in Spanish Army Hospitals, as a result of the bankruptcy of the Royal Finances. Due to this process, the Military Hospitals were the most developed in the country, and it led to the emergence of the Contralor (Controller) within the hospital, and thus accounting was considered as an essential matter. 2014 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733646007 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.17 |
| title | Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century |
| topic | Economía y Finanzas Accounting at the Army Rationalization Controller |
| url | https://www.redalyc.org/articulo.oa?id=359733646007 |