Search

Filter

  • Advanced Filters:

  • to

  • Specific Data Sources:

    All Edit

    Select All  |  Select None

Reset filters

← Back to Search Results

Journals Accounting History Volume 8 Issue 1

This paper analyses accounting change within a small, family-owned commercial company, from the foundation of the company by three partners in the second half of the eighteenth century to the concentration of ownership in a single family in 1835. The paper shows that accounting change was driven by both internal and external factors. Significant internalfactors were the separation between ownership and management, changing contractual relationships, and the Will of one of the founders. Significant environmental elements were government legislation and the general level of economic activity.

Contractual relationships and accounting change: the case of Aguera Wholesalers, 1770-1835

Abstract

This paper analyses accounting change within a small, family-owned commercial company, from the foundation of the company by three partners in the second half of the eighteenth century to the concentration of ownership in a single family in 1835. The paper shows that accounting change was driven by both internal and external factors. Significant internalfactors were the separation between ownership and management, changing contractual relationships, and the Will of one of the founders. Significant environmental elements were government legislation and the general level of economic activity.

Preview Only. This article cannot be rented because we do not currently have permission from the publisher.

/lp/sage/contractual-relationships-and-accounting-change-the-case-of-aguera-lRIWqUhnbw
Welcome to DeepDyve! Rent Premier Research Articles and Save Up to 90%

Learn more

Preview Only

Bookmark

Contractual relationships and accounting change: the case of Aguera Wholesalers, 1770-1835

Alvarez-Dardet,Concha; Capelo,Mariló
Accounting History , Volume 8 (1): 61
SAGE – Mar 1, 2003

More Info
  • Publisher Sage Publications
  • Copyright Copyright © 2003 by SAGE Publications
  • ISSN 1032-3732
  • eISSN 1032-3732
  • D.O.I. 10.1177/103237320300800104
  • Publisher site Get PDF  

More Like This Article

View All dataSource[]=actageo&dataSource[]=aspet&dataSource[]=aaos&dataSource[]=aacc&dataSource[]=aacr&dataSource[]=aea&dataSource[]=aip&dataSource[]=ajnr&dataSource[]=ams&dataSource[]=aps_physical&dataSource[]=appi_book&dataSource[]=appi_journal&dataSource[]=apha&dataSource[]=asip&dataSource[]=asm&dataSource[]=asn&dataSource[]=aspb&dataSource[]=avs&dataSource[]=annual_reviews&dataSource[]=arxiv&dataSource[]=acm&dataSource[]=berghahn&dataSource[]=cabi&dataSource[]=clinical_trials&dataSource[]=dailymed&dataSource[]=degruyter&dataSource[]=du_press&dataSource[]=esa&dataSource[]=eu_press&dataSource[]=elsevier&dataSource[]=emerald&dataSource[]=ejtr&dataSource[]=emea&dataSource[]=epo&dataSource[]=faseb&dataSource[]=gsa&dataSource[]=health_affairs&dataSource[]=hindawi&dataSource[]=imanager&dataSource[]=imedpub&dataSource[]=informa_healthcare&dataSource[]=informs&dataSource[]=iop&dataSource[]=iucr&dataSource[]=iospress&dataSource[]=jbjs&dataSource[]=leftcoast&dataSource[]=lu_press&dataSource[]=mesharpe&dataSource[]=mary_ann_liebert&dataSource[]=medline&dataSource[]=mit_press&dataSource[]=nature&dataSource[]=oxford&dataSource[]=pier_professional&dataSource[]=pnas&dataSource[]=portlandpress&dataSource[]=psyc_articles&dataSource[]=psyc_books&dataSource[]=psyc_critiques&dataSource[]=plos_journal&dataSource[]=pubmed_central&dataSource[]=rsna&dataSource[]=rockefeller&dataSource[]=rcn&dataSource[]=ria&dataSource[]=rsc&dataSource[]=sage&dataSource[]=spie&dataSource[]=springer_journal&dataSource[]=springer&dataSource[]=taylor_francis&dataSource[]=aps&dataSource[]=the_scientist&dataSource[]=uc_press&dataSource[]=uspto_abstract&dataSource[]=wiley&dataSource[]=pct

Browse: Subject Areas | Journals | Publishers

Sign Up for a DeepDyve Account

Bookmark an Article

To bookmark an article, please log in first, or sign up for a DeepDyve account if you don't already have one.

OK

Subscribe to Journal Email Alerts

To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don't already have one.

OK

Thank you for renting with DeepDyve

Your PayPal account has been charged $. You now have access to the full text of this article. A rental receipt has also been sent to your email address.

Your credit card has been charged $. You now have access to the full text of this article. A rental receipt has also been sent to your email address.

OK

New! You can now keep track of new articles from Accounting History on your personalized homepage! Learn more

PDF Download — Not Available

Thanks for your interest in purchasing the PDF. Your request has been noted and we will work with our publisher partner to discuss enabling this feature.

In the meantime, you can get the PDF by visiting the publisher site.

Thank you for purchasing with DeepDyve

Your PayPal account has been charged $.

Your credit card has been charged $.

You can now download this article. A purchase receipt has also been sent to your email address.

Download This Article or I'm done with my download

Print Page — Not Available

Thanks for your interest in printing individual pages. Your request has been noted and we will work with our publisher partner to discuss enabling this feature.

In the meantime, you can get the PDF by visiting the publisher site.

Thank you for printing with DeepDyve

Your PayPal account has been charged $0.

Your credit card has been charged $0.

You can now print this article. A purchase receipt has also been sent to your email address.

Print the Selected Pages or I'm done with my printing

Please refresh to generate a new download link

Your article download link has expired. Please refresh this page to obtain a new download link and try again.

Follow a Journal

To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don't already have one.

OK