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Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective

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  • Maria Alvarez
  • Fernando Gutierrez
  • Domi Romero

Abstract

Studies in the history of accounting have, to date, centred on the costs and efficiency of productive systems. However, the influence of quality assurance in management control systems is an aspect that has not been studied in detail from an historical perspective. For that, this study analyses the use made of accounting techniques as a contributory element to quality control in the case of the Royal Tobacco Factory of Seville, belonging to the Spanish Tobacco Monopoly, during the second half of the eighteenth century.

Suggested Citation

  • Maria Alvarez & Fernando Gutierrez & Domi Romero, 2002. "Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 253-273.
    • Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:253-273
    DOI: 10.1080/09585200210134947
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    References listed on IDEAS

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