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Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852)
Authors:Maril   Capelo Bernal   Pedro Araú  jo Pinz  n  Concha   lvarez-Dardet Espejo
Affiliation:Mariló, Capelo Bernal ,Pedro Araú,jo Pinzó,n,Concha Á,lvarez-Dardet Espejo
Abstract:This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829-1852. As our main conclusion we suggest that the adoption of double-entry bookkeeping in 1851 was influenced more by the managers' self-perception as traders, and the belief (internal and environmental) that the company must employ an accounting method appropriate to its new commercial status, than by State pressures derived from the enactment of a new accounting regulation in 1829.
Keywords:Double-entry bookkeeping  cognitive factors  institutional theory  accounting regulation  Spain
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