IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2010-12109-123.html
   My bibliography  Save this article

Testing the stakeholders approach for historical cases of private patrimonies. The Osuna Ducal Estate (1590-1633). (La aproximación de los stakeholders en casos históricos de patrimonios privados. La Casa Ducal de Osuna (1590-1633))

Author

Listed:
  • López Manjón, Jesús D.

Abstract

The main aim of this paper is to test the validity of the stakeholder approach in a historical context different to the one in which it was originally developed. Specifically the late 16th and early 17th centuries. Furthermore, the paper applies this framework to the management of a private wealth, the Osuna ducal Estate, which is also a singularity with regards to previous works that have used this approach. For this purpose, we focus on the identification and salience of stakeholders. From 1590 onwards, the ducal Estate wealth was seized by the Government due to its high level of indebtedness. Since the changes in the ducal Estate management and accounting were promoted by creditors and the Crown, it seems that the stakeholder approach could be useful to analyse the case. (El objetivo de este trabajo es poner a prueba la validez de la aproximación de los stakeholders en un contexto histórico diferente en el que no ha sido usado habitualmente. En concreto finales del siglo XVI y principios del XVII. Además el trabajo aplica este marco a la gestión de un patrimonio privado, la Casa ducal de Osuna, lo que supone también una singularidad respecto a trabajos anteriores que han usado esta aproximación. Para ello, nos centramos en la identificación y la prominencia de los stakeholders. Desde 1590 en adelante, el patrimonio de la Casa ducal fue incautado por el Gobierno debido a su alto nivel de endeudamiento. Dado que los cambios en la gestión y la contabilidad de dicho patrimonio fueron promovidos por los acreedores y la Corona, parece que el enfoque de los stakeholders podría ser útil para analizar el caso)

Suggested Citation

  • López Manjón, Jesús D., 2012. "Testing the stakeholders approach for historical cases of private patrimonies. The Osuna Ducal Estate (1590-1633). (La aproximación de los stakeholders en casos históricos de patrimonios privados. La ," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 17, pages 109-123, December.
    • Handle: RePEc:dec:articl:2010-12:109-123
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/lopez17.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Macario Camara & Eva Chamorro & Alonso Moreno, 2009. "Stakeholder Reporting: The Spanish Tobacco Monopoly (1887-1986)," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 697-717.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chamorro, Eva & Cámara, Macario, 2016. "Relación de agencia y monopolio. El caso del tabaco en España (1887-1986)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 132-141.
    2. George Ted Khiong Thien, 2015. "CSR for Clients’ Social/Environmental Impacts?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(2), pages 83-94, March.
    3. repec:mth:ijafr8:v:8:y:2018:i:3:p:1-28 is not listed on IDEAS
    4. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    5. Jesús Damian Lopez Manjon, 2011. "The Role of Stakeholders in Accounting of Private Patrimonies The Management Of The Osuna Ducal Estate (1590-1633)," Working Papers 11.03, Universidad Pablo de Olavide, Department of Business Administration, revised Jul 2011.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2010-12:109-123. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.