Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century

The present paper deals with one of the most neglected areas of research in accounting, that of the Army. In spite of the literature on industries related to the Army, not too much has been extended on the Army per se. For this reason, this paper analyses the process of rationalization developed in...

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Bibliographic Details
Main Author: Juan Baños
Format: Article
Language:English
Published: Universidad de Murcia 2019-03-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:https://revistas.um.es/rcsar/article/view/367861