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| Author: | Carmona, S. Ezzamel, M. Gutierrez, F. |
| Title: | Control and cost accounting practices in the Spanish Royal Tobacco Factory |
| Journal: | Accounting, Organizations and Society
1997 : JUL, VOL. 22:5, p. 411-446 |
| Index terms: | COST ACCOUNTING SPAIN TOBACCO INDUSTRY |
| Language: | eng |
| Abstract: | This study analyzes the cost accounting system implemented by a state owned tobacco factory in Spain operating as a monopolist. The characteristics of the cost system within the context of a strict control system is examined. Also the role of the cost accounting practices as a disciplinary regime is examined. Operating as an invisible set of practices, accounting renders calcutable and visible the activities, and hence the accountability, of individuals in the work place.This seemingly objective and uncontentious quantification of human skill, creates a new potential for those at the top of the hierarchy to engage managerialist exercises on larger scale than before. |
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