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| Tekijä: | Carmona, S. Donoso, R. Walker, S.P. |
| Otsikko: | Accounting and international relations: Britain, Spain and the Asiento treaty |
| Lehti: | Accounting, Organizations and Society
2010 : FEB, VOL. 35:2, p. 252-273 |
| Asiasana: | accounting law history international relations treaties monopoly Spain |
| Vapaa asiasana: | Britain slave trade |
| Kieli: | eng |
| Tiivistelmä: | The boundaries between accounting and law are contingent on time-space intersections. Herein, these margins are explored in the area of international relations by focusing on the Asiento, an 18th century treaty granting Britain the monopoly to trade slaves with the Spanish American colonies. ... The accounting provisions of the Asiento are explored by drawing on managerialist and realist theories of treaty compliance. It is shown that British noncompliance with accounting obligations under the treaty was driven by realist self-interest and the maximisation of material gain. ... It is suggested that divergent perceptions of the role of accounting in international relations are based on the unique political, legal, social and cultural configurations of nation states. |
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