Management Accounting and Control Over the Individual. The Case of the New Settlements of Sierra Morena and Andalucia (1767-1771)
Juan Baños Sánchez-Matamoros
Francisco Carrasco Fenech
This article analyses the evolution of control and management systems at a governmental and experimental farming organization in the 18th century governing the behaviour of individuals according with the objectives of the organization. The case studied is the New Settlements of Sierra Morena and Andalucia during the period 1767-1771. This project was an attempt to set a new way to understand the agriculture in Spain at the height of Enlightenment. It involved the emigration of six thousand settlers from Germany and Holland to Spain, whose culture, abilities and religion were unexpected. The managers of the New Settlements implemented diverse control and management mechanisms that often did not succeed. The period chosen for this study is splited in two phases: (a) the launching of the New Settlements from 1767 to August, 1769; and (b) after a change caused by a management crisis in August, 1769 the project evolved toward its consolidation in 1771.
Control mechanisms; 18th Century; management accounting; management accounting history.
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