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Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century

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  • Baños Sánchez-Matamoros, Juan

Abstract

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.

Suggested Citation

  • Baños Sánchez-Matamoros, Juan, 2014. "Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 71-77.
    • Handle: RePEc:eee:spacre:v:17:y:2014:i:1:p:71-77
    DOI: 10.1016/j.rcsar.2013.08.001
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    References listed on IDEAS

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    More about this item

    Keywords

    Accounting at the Army; Rationalization; Controller; Contabilidad en el ejército; Racionalización; Controlador;
    All these keywords.

    JEL classification:

    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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