It is generally agreed that management and accounting can only be understood in its organizational and social context (Miller, 1994). In this sense, several case studies have addressed management techniques in specific eighteenth-century organizations with regards to the improvement of the quality in the factory (Cox, 1990; and Gutierrez and Romero, 2001). Concretely, the present work shows the regulation and several examples about quality decisions taken ad hoc in the Royal Tobacco Factory of Seville in the second half of the 18th century. These decisions affected to the full production...
It is generally agreed that management and accounting can only be understood in its organizational and social context (Miller, 1994). In this sense, s...