BPM Newsletter Puts in on the Background and the People Who Make BPM the Center the Host City and Content of the ERC Grant 2020 Happen

Total Page:16

File Type:pdf, Size:1020Kb

BPM Newsletter Puts in on the Background and the People Who Make BPM the Center the Host City and Content of the ERC Grant 2020 Happen Issue 1/ 2020 February 2020 Editorial Seville is calling! As a tradi- Stefanie Rinderle-Ma has research group in Seville, so tion, the February edition of interviewed Marlon Dumas that you are introduced to the BPM Newsletter puts in on the background and the people who make BPM the center the host city and content of the ERC grant 2020 happen. everything you need to that he was awarded recent- Let me also point you to the know about this year’s con- ly. ERC grants are among second edition of our sister ference. Take-home messag- the most competitive re- conference, the Internation- es are an open science prin- search grants in Europe; it is 1st BPM 2003 Eindhoven al Conference on Process ciple in the main conference, a huge success for Marlon 2nd BPM 2004 Potsdam Mining, ICPM 2020, which excellent keynote speakers, for which we congratulate takes place in Padua, Italy, in 3rd BPM 2005 Nancy a diverse set of workshops him warmly. To some extent, October. Looking forward to 4th BPM 2006 Vienna with different perspectives the award is also an an exciting conference year 5th BPM 2007 Brisbane on BPM, a new forum on acknowledgement of the 2020! 6th BPM 2008 Milan robotic process automation relevance of BPM research in and the charming atmos- general. Thanks for supporting the 7th BPM 2009 Ulm phere of the historic city of BPM newsletter, and happy 8th BPM 2010 Hoboken Barbara Weber has pre- Seville. reading! 9th BPM 2011 Clermont-Ferrand pared a report about the ISA 10th BPM 2012 Tallinn Mathias Weske 11th BPM 2013 Beijing 12th BPM 2014 Haifa/Eindhoven 13th BPM 2015 Innsbruck 14th BPM 2016 Rio de Janeiro 15th BPM 2017 Barcelona 16th BPM 2018 Sydney 17th BPM 2019 Vienna 18th BPM 2020 Seville 19th BPM 2021 Rome P AGE 2 B P M N EWSLETTER Welcome to BPM 2020 — Welcome to Seville! According to legend, Seville was found- ed by Hercules and its origins are linked with the Tartessian civilisation. It was called Hispalis under the Romans and Isbiliya with the Moors. The high point in its history came following the discov- ery of America in 1492, when the House of Trade was established in Se- ville to monopolize all trade with Ameri- ca. In Seville, you will breathe history in every corner. Visitors will not want to miss the Giralda tower and the Cathe- dral, which is the largest Gothic church in the world. Very close by are the royal Foto: Jan Mendling Mudejar palace known as the Alcazar with marvellous gardens, and the Gen- eral Archive of the Indies, where the historical records of the American conti- nent are kept. These three UNESCO Guadalquivir River, will delight us with cipal green area in the city center and World Heritage Sites and many other avant-garde Andalusian cuisine with home to many monuments like the corners of the old town have fascinated traditional flavours and touches of inno- magnificent Plaza de España and to people for centuries. This is one of the vation, while we enjoy stunning views numerous ponds and fountains. reasons that Seville has inspired many of the river and some landmarks of Se- operas like Carmen, Don Giovanni or Finally, if you want to extend your visit ville as the Torre del Oro, the Giralda for a few days , you have plenty of op- Figaro. and the Maestranza bullring. tions like visiting one of the fantastic One of these corners is the BPM venue: Daily meals won't go unnoticed either. beaches that are within one and a half the former Royal tobacco factory. It's a We will have the pleasure of taking a hour driving from the city, a sherry bo- building made of stone during the 18th break and having lunch in La Raza res- dega, or the Roman city of Italica. century as the first tobacco factory es- taurant, located inside the María Luisa tablished in Europe. It is one of the most Manuel Resinas (BPM’20 General Co- Park, just 3 minutes walking from the Chair) splendid representations of the industri- conference venue. This park is the prin- al architecture of the Old Regime. In- side, there are a number of small, but often beautifully decorated courtyards with marble fountains. In the middle of the 20th century it was decided to use the historic building, after a transfor- mation, as the headquarters of the Uni- versity of Seville. For those of you who are curious about the social events, here are some high- lights to get you started. We will be delighted with a guided visit to the Real Alcazar of Seville, originally developed by Moorish Muslim Kings and re- nowned as one of the most beautiful in Spain. Its upper levels are still used by the royal family as the official Seville residence, making it the oldest royal palace still in use in Europe. The Alcazar palace complex also boasts beautiful, extensive gardens: from Moorish, to Renaissance style, with many ponds, exotic trees, shady footpaths and pavil- ions. We will not be disappointed with the conference dinner. Abades Triana res- taurant, located on the banks of the I SSUE 1 / 2 0 2 0 P AGE 3 A message from the BPM 2020 PC Chairs The BPM 2020 main conference is orga- of the artifact introduced. Where appli- alongside the main conference. The nized in three complementary tracks, cable, artifacts should be compared to BPM Forum is a venue for research pa- covering different perspectives into the state-of-the-art in a reproducible man- pers that explore innovative research BPM discipline and different research ner. directions, which need time to reach methods. the level of maturity of more established Track III invites papers that aim to ad- research topics. Track I invites papers that follow com- vance our understanding of how BPM puter science research methods. This can deliver business value or competiti- The conference will also feature several includes papers that investigate the ve advantage, for instance by develo- workshops, tutorials, a demo track, an foundational principles of BPM systems, ping capabilities to improve, innovate, RPA Forum, a Blockchain Forum, and theories, algorithms, languages, and or transform organizations or to tackle an Industry Forum, altogether offering methods for modeling and analyzing the challenges and opportunities of a rich, diverse, and exciting program. business processes. This track also digitalization. Papers that study process Keep in mind the following deadlines: covers papers on novel architectures thinking, organizational routines, pro- and concepts underlying process-aware cess innovation, and the application 16 March 2020 — Paper submissi- information systems, as well as papers and impact of BPM methods and tools ons to main conference tracks that use conceptual modeling techni- in use contexts based on empirical ob- (strict) ques to investigate problems in the de- servation are highly welcome, too. 6 April 2020 — Tutorial submissions sign and analysis of BPM systems. Pa- Areas of interest include a wide range 10 April 2020 — Submissions to pers in Track I are evaluated according of capability areas that are relevant for Industry Forum to computer science standards, inclu- BPM. Papers will be evaluated accord- ding sound formalization, convincing 4 May 2020 — Nominations for ing to management and information argumentation, and, where applicable, BPM Dissertation Award systems research standards. proof of concept implementation, 24/31 May 2020 — Abstract/Paper which shows that the concepts can be Authors of selected papers will be in- submissions to Blockchain Forum implemented as described. vited to submit an extended version of and RPA Forum their papers to special issues in Elsevier’s 29 May 2020 — Submissions to Track II invites papers that focus on en- Information Systems (Tracks I and II) BPM workshops gineering aspects of information sys- and in Springer’s Business & Informati- tems research. The focus is on the inves- 1 June 2020 — Submissions to doc- on Systems Engineering (Track III). tigation of artifacts and systems in busi- toral consortium ness environments. Papers in this track This year, the BPM conference will expli- 15 June 2020 — Submissions to are expected to have a strong empirical citly encourage authors of research Demo Track evaluation that critically tests criteria like papers to follow the principles of trans- 13-18 September 2020 — BPM usefulness or added value of the propo- parency, reproducibility, and replicabili- 2020 Conference and Co-Located sed artifact. This track covers business ty. In particular, the conference will en- Events process intelligence, including process courage authors to disclose anony- mining techniques, and the use of pro- mized and curated datasets in order to Further details can be found at https:// cess models for enactment, model- increase reproducibility and replicability. congreso.us.es/bpm2020/ driven engineering, as well as deploy- The conference will continue with its ment architectures. Empirical evalua- tradition of hosting the BPM Forum Marlon Dumas (BPM 2020 Consolidati- tions are important to show the merits on Chair) I SSUE 1 / 2 0 2 0 P AGE 4 BPM 2020 Workshops: Now it’s up to you! Also in 2020, the BPM conference fea- main conference. We are happy to an- tures a number of workshops dedicated nounce that BPM 2020 can again offer to particular areas of business process a rich spectrum of workshops reaching management. While the main con- out into neighboring domains: ference focuses on finished and mature work, workshops aim to attract papers Workshop on Security and Privacy- that present novel ideas and prelimina- enhanced Business Process Ma- ry research. The idea is to engage a nagement (SPBP’20) select community and to provide a fo- Workshop on Social and Human rum for interesting discussions and in- Aspects of Business Process Ma- spiring new research.
Recommended publications
  • W Orking Papers Series WP BSAD 08.04 an Institutional Analysis Of
    D e p a r t a m e n t o d e D i r e c c i ó n d e E m p r e s a s W orking papers series WP BSAD 08.04 An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century Carlos Larrinaga. Universidad de Burgos. [email protected] Miriam Núñez. Universidad de Sevilla. [email protected] Fernando Gutiérrez. Universidad Pablo de Olavide de Sevilla [email protected] Keywords: Institutional Analysis, Cost Accounting, Spanish Eighteenth Century.. D epartm ent of B usiness A dm inistration An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century. Jluy 2008 Fernando G . G utiérrez-H idalgo D epartm ent of B usiness A dm inistration U niversidad P ablo de O lavide C arretera de U trera K m 1 41013 S eville S pain P hone: +34 954 349 283, Fax: +34 954 348 353 em ail: fguthid@ upo.es Abstract A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations for the development of cost accounting. The purpose of this research is to extend this institutional explanation of accounting spreading in the second half of the 18th century, Enlightenment Century Spain.
    [Show full text]
  • Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue]
    Accounting Historians Journal Volume 25 Article 15 Issue 1 June 1998 1998 Accounting Historians Journal, 1998, Vol. 25, no. 1 [whole issue] Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation (1998) "Accounting Historians Journal, 1998, Vol. 25, no. 1 [whole issue]," Accounting Historians Journal: Vol. 25 : Iss. 1 , Article 15. Available at: https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact [email protected]. et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 Published by eGrove, 1998 1 Accounting Historians Journal, Vol. 25 [1998], Iss. 1, Art. 15 Published by The Academy of Accounting Historians The Accounting Historians Journal June 1998 Volume 25, Number 1 Research on the Evolution of Accounting Thought and Accounting Practice https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 2 et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 The Accounting Historians Journal • Volume 25, Number 1 June 1998 Officers - 1998 President Elliott L. Slocum Georgia State University President-Elect Tom A. Lee University of Alabama First Vice-President. Kathleen E. Sinning Western Michigan University Second Vice-President Finley O. Graves Kansas State University Treasurer Sarah A. Holmes Texas A&M University Secretary William D. Samson University of Alabama Trustees - 1998 Eugene N. Flegm, (General Motors, Retired), Chairman of the Board Maureen H.
    [Show full text]
  • The Diagnosis of the Royal Tobacco Factory of Seville Assisted by Quad-Rotor Helicopters
    See discussions, stats, and author profiles for this publication at: http://www.researchgate.net/publication/261711358 The Diagnosis of The Royal Tobacco Factory of Seville assisted by Quad-rotor Helicopters CONFERENCE PAPER · JANUARY 2013 DOWNLOADS VIEWS 97 58 7 AUTHORS, INCLUDING: Pilar Ortiz María Auxiliadora Vázquez Universidad Pablo de Olavide Universidad de Sevilla 28 PUBLICATIONS 45 CITATIONS 18 PUBLICATIONS 38 CITATIONS SEE PROFILE SEE PROFILE José M Martín Ramírez Patricia Aparicio Universidad Pablo de Olavide Universidad de Sevilla 17 PUBLICATIONS 33 CITATIONS 63 PUBLICATIONS 221 CITATIONS SEE PROFILE SEE PROFILE Available from: Patricia Aparicio Retrieved on: 24 July 2015 The Diagnosis of The Royal Tobacco Factory of Seville assisted by Quad-rotor Helicopters. Pilar Ortiz1, Francisco Javier Ortega2, Mª Auxiliadora Vázquez2, José María Martín1, Patricia Aparicio2, Joaquín Ferruz3, Fernando Caballero, Iván Maza, Aníbal Ollero3 1University of Pablo de Olavide, Department of Physical, Chemical and Biological Systems, Utrera Road, km 1, Seville, Spain, e-mail: [email protected] 2University of Seville, Department of Crystallography, Mineralogy and Agricultural Chemist, Seville, C/Profesor García González, S/N, Spain 3Robotics, Vision and Control Group, University of Seville, Avd. De los Descubrimientos s/n, 41092, Sevilla, Spain; E-Mail: [email protected], [email protected], [email protected] ABSTRACT This paper describes the application of small Unmanned Aerial Vehicles (UAVs), specifically quad-rotor helicopters, to the weathering analysis of external building walls. The demonstrations have been carried out in the Main Building of the University of Seville. This Monument built in 18th-century as the Royal Tobacco Factory was restructured to allocate the University of Seville in 1950s.
    [Show full text]
  • Carlos IV, King of Spain Francisco De
    TO MARK THE VISIT of the new king and queen to the capital of Andalusia, the workers at Seville’s Royal Tobacco Factory commissioned these two portraits by Goya, which were exhibited in a Temple of Fame, built specially for the occasion. They are versions of the royal couple’s official portraits, painted by the artist in 1789, soon af- ter Charles IV had ascended the Spanish throne upon the death of Charles III on 14 December 1788. Due to the urgent need for a pictorial rep- resentation of the new royal couple, this was a very busy period for the artist, who painted 18 portraits in just one year. On 25 April 1789, Goya became a painter for the King’s chamber. Although he was only named First Chamber Painter in 1799, he was the art- ist most commonly used by the royal couple: his work ranging from the necessarily conventional early portraits to the painting of the family of Charles IV, his 1800 masterpiece. The two portraits exhibited here express the ur- gent need to disseminate the image of the new monarchs. Displaying various insignia symbol- ising their power, the king and queen repeat Carlos IV, King of Spain the same poses and the same codified models. Francisco de Goya y Lucientes (1746-1828) Charles IV is dressed in velvet, wearing an enor- 1789 Oil on canvas mous star of diamonds, from which there hangs 127 x 94 cm the Golden Fleece, and the sash and cross of the Colección Altadis, S.A. Order of Charles III, the red sash of the Order of Archivo General de Indias, Seville St.
    [Show full text]
  • Institutional Pressures, Monopolistic Conditions and the Implementation
    ABACUS, Vol. 37, No. 2, 2001 INSTITUTIONAL THEORY, RTF, COST MANAGEMENT SALVADOR CARMONA AND MARTA MACÍAS Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820–1887) In spite of our increasing understanding of the underpinnings of early cost management systems, little is still known about the reasons for the implementation of such systems in firms operating under monopolistic conditions. This article studies the enforcement by law of cost and budg- eting systems in the Royal Tobacco Factory of Seville (Spain), a manufactory of the state-owned monopoly. By doing this, we seek both to enhance understanding of the state’s motivation to enact institutional pressures aiming at the implementation of early cost management prac- tices as well as to study different organizational responses to simultane- ous pressures arising from a single institutional source. It is suggested that the state’s motivation to legally enforce the implementation of early cost and budgeting systems may be attributed to (a) the seeking of legitimacy by the state regulatory body, (b) the active agency of senior employees of the state regulatory body to keep their jobs and compensation packages on the eve of the privatization of the industry, and (c) the interest of the regulatory agency to instil the basis of mimetic isomorphism within the monopoly. Different responses by the RTF to pressures for reporting cost and budgeting information were explained by (a) the expected diffusion of firm’s non-conformity within the institutional area, (b) the expected impact of institutional rules and norms on organizational goals, and (c) the extent to which the institutional source is consistent in its demands.
    [Show full text]
  • Abengoa in 2005
    Abengoa in 2005 Abengoa in 2005 • Social Action • Internal Action • External Action Economic Action Environmental Action Dialogue with parties involved Corporate Social Responsibility Report 2005 35 ABENGOA Abengoa in 2005 Social Action Social Action Internal Social Action During the year 2005, Abengoa employed an average The international progress attained by Abengoa, after of 11,082 persons, which represents an 18.9% over sixty years of business history, is directly linked to increase. its commitment to ensuring economic and social progress and, at the same time, contributing to the Personnel are distributed in the following manner, preservation of the environment. These are the three according to Business Groups: basic pillars of what is commonly known as Corporate Social Responsibility. • Solar 19 Within this vision of commitment, the objectives of • Bio-energy 421 the Fundación Fondo de Cultura of Seville were • Environmental Services 1,348 formulated in an open and dynamic process. Created in Abengoa in the year 1982, the foundation’s mission • Information Technologies 2,373 is to put its social action policies into practice. It is a • Engineering and Industrial Construction 6,921 non-profit organisation with objective of general interest, with a special focus on efforts in the areas of By geographic location and in accordance with Spanish assistance, education, culture, science, research and and Foreign criteria, the total number of persons technological development. working in Spain is 6,000 (54.1% of all personnel), and the total number of foreign employees is 5,082 In this manner, the Focus-Abengoa Foundation has (America, Asia, Africa, Oceania and the rest of Europe).
    [Show full text]
  • Privatization and Management Accounting Systems Change: the Ac Se of the 19Th Century Spanish Tobacco Monopoly Marta Macias
    Accounting Historians Journal Volume 29 Article 3 Issue 2 December 2002 2002 Privatization and management accounting systems change: The ac se of the 19th century Spanish tobacco monopoly Marta Macias Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation Macias, Marta (2002) "Privatization and management accounting systems change: The case of the 19th century Spanish tobacco monopoly," Accounting Historians Journal: Vol. 29 : Iss. 2 , Article 3. Available at: https://egrove.olemiss.edu/aah_journal/vol29/iss2/3 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact [email protected]. Macias: Privatization and management accounting systems change: The case of the 19th century Spanish tobacco monopoly Accounting Historians Journal Vol. 29, No. 2 December 2002 Vangermeersch Manuscript Award Winner, 2001 Marta Macías UNIVERSIDAD CARLOS III MADRID PRIVATIZATION AND MANAGEMENT ACCOUNTING SYSTEMS CHANGE: THE CASE OF THE 19TH CENTURY SPANISH TOBACCO MONOPOLY Abstract: This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private- sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting sys- tem. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory.
    [Show full text]
  • PMD in the Footsteps of Al-Andalus
    In the Footsteps of Al-Andalus: Minarets and Masterpieces A 10 Day Private Tour through Andalusia: from Madrid & Toledo, to Cordoba, Granada, & Seville 10 days, you choose when to go Soaring bell towers, intricate mosaics, vivid fields Highlights of saffron, fragrant groves of almonds and oranges – the Spanish landscape still bears Tapas tours with local foodies in Madrid, gorgeous traces of Al-Andalus, the Islamic Cordoba, Granada, and Seville dominion that once covered most of the Iberian peninsula. The southern cities of Granada, Behind-the-scenes encounters with local Córdoba, and Seville were all mighty seats of artisans in Madrid, Cordoba, & Seville, who power that today stand as portals to a bygone explain in colorful detail what goes into their craft world, which you will enter on this immersive tour of the region now known as Andalusia. An evening in the company of a flamenco dancer, with an informal chat over tapas Our historians will walk and talk you through the followed by a live show at a buzzing tablao dreamlike palaces and gardens of Granada’s venue in Madrid Alhambra citadel, the ancient passageways of Córdoba, the geometries of the Giralda minaret Day trip to Toledo, a World Heritage City of that looms above Seville. You’ll also learn how Three Cultures, and former Spanish capital the shared heritage of three distinct civilizations – Christian, Moorish, Jewish – made this fertile Behind-the-Scenes Tour & Dinner: a meal at Botin, the world's oldest restaurant, and visit to ground for a hybrid creative culture that still its centuries-old cellars flourishes today by way of art, music, and food.
    [Show full text]
  • Stakeholder Reporting: the Spanish Tobacco Monopoly (1887–1986)
    STAKEHOLDER REPORTING: THE SPANISH TOBACCO MONOPOLY (1887–1986) Macario Camara Eva Chamorro Alonso Moreno University of Jaen (Spain) This is an Accepted Manuscript of an article published by Taylor & Francis Group in European Accounting Review, 2009, 18(4), pp. 697-717, available online: http://www.tandfonline.com/doi/abs/10.1080/09638180902863753. Please cite the published version. Correspondence Address: Macario Camara [email protected] Universidad de Jaén Campus Universitario Las Lagunillas, s/n 23071 Jaén (Spain) Acknowledgements: This research was partially funded by the SEJ2005-01913 and P06-SEJ- 1821 research projects. We are grateful to participants at the 4th Workshop on Management and Accounting in Historical Perspective, Bologna 2005 for their many helpful suggestions on earlier drafts of this paper. We would like to thank Salvador Carmona (the editor) and two anonymous reviewers for their many constructive comments. 1 STAKEHOLDER REPORTING: THE SPANISH TOBACCO MONOPOLY (1887–1986) ABSTRACT Stakeholder theory explains organisational responses to changing demands from constituents. Almost all accounting research drawing on stakeholder theory addresses social responsibility issues. In contrast, we examine how our focal firm, the Spanish tobacco monopoly, responded to stakeholders’ demands through its annual reports over the century 1887–1986, that is, from the privatization of the firm’s administration to the loss of monopolistic conditions as a consequence of Spain’s entry into the European Economic Community. Our findings reveal
    [Show full text]
  • The Case of the Marquesa of Valdehoyos (Cartagena De Indias, 1750-1775)*
    ACCOUNTING, FORMS OF CAPITAL AND SOCIAL SPACE: The Case of the Marquesa of Valdehoyos (Cartagena de Indias, 1750-1775)* Salvador CARMONA IE Business School Calle Pinar 15-1 Madrid (Spain) [email protected] Mahmoud EZZAMEL Cardiff Business School Colum Drive Cardiff (UK) [email protected] Claudia MOGOTOCORO IE Business School Calle Pinar 15-1 Madrid (Spain) [email protected] *Previous versions of this paper were presented at the 12th World Congress of Accounting Historians (Istanbul, 2008), the Raymond Konopka Workshop (Sanlúcar de Barrameda, 2009), and IE Business School (Madrid, 2009). We are grateful to the participants at these events for their helpful suggestions as well as the financial support of grant SEJ2007-67582-C02-01 through the Spanish Ministry of Innovation. 1 ACCOUNTING, FORMS OF CAPITAL AND SOCIAL SPACE: The Case of the Marquesa of Valdehoyos (Cartagena de Indias, 1750-1775) Abstract In this paper, we examined the relationship between accounting and social space by focusing on the case of the Marquesa of Valdehoyos in Cartagena de Indias (1750-1775). This time-space intersection witnessed a tension between institutions of the Old Regime and the advent of some forms of liberalization. We have identified how differences in the volume of capital and in the internal composition of forms capital brought about different positioning of agents within the social space. Our findings also suggested that accounting resulted crucial in establishing classes on paper, which reflected social distance between agents. In turn, such classes on paper were wrapped in accounting-based discourses aiming to stretch social distance with agents sharing similar set of values while setting relationships of subordination with those occupying distant positions within social space.
    [Show full text]
  • Ownership Structure and Accountability: the Case of the Privatization of the Spanish Tobacco Monopoly, 1887–96
    Accounting, Business & Financial History 12:2 July 2002 317–345 Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887–96 Marta Macías Abstract This paper analyses the case of the privatization of the Spanish tobacco monopoly, focusing on the period between 1887 and 1896, which corresponds to the rst leasing contract between the state and the Spanish Tobacco Company and it is concerned with two different issues. First, it deals with the effects of privatization on accountability. The main question examined is whether public and private ownership entail different approaches to the way in which managers are accountable to owners, and the impact this issue had on corporate reporting. Second, it is concerned with exploring the determinants of accounting disclosure. Here, the basic issue is to understand the factors shaping changes in corporate reporting during the period of study. Keywords: accounting history; corporate reporting; privatization; tobacco monopoly; Spain Introduction The development of nancial reporting practices represents an area of growing interest among accounting scholars. External reporting has been traditionally assumed to arise as a consequence of the emergence of limited companies in the nineteenth century (e.g. Bryer, 1993; Edwards et al., 1997; Storrar and Pratt, 2000), a period in which regulatory accounting requirements were low. In such a context, voluntary disclosure of accounting information has been considered a basic control device that tends to reduce costs linked to the separation between Marta Macías is a lecturer in the Department of Business Administration and Economics at the Saint Louis University, Madrid Campus, Avenida del Valle, 34, 28003 Madrid, Spain (tel: +34 91 554 58 58 x 236; fax: +34 91 553 34 52; e-mail: [email protected]).
    [Show full text]
  • Autonomy and the Other: Andalusian Regionalism and Seville's Cigarrera Nirmala Singh-Brinkman
    VOLUME 2, NUMBER 1 SUMMER 2005 Autonomy and the Other: Andalusian Regionalism and Seville's Cigarrera Nirmala Singh-Brinkman In 1898 the Spanish Empire experienced the final stage of its collapse when it lost the last of its colonies: Cuba, Puerto Rico, and the Philippines. A crisis within the Spanish nation ensued, prompting peripheral regions of the Iberian Peninsula to campaign actively for autonomy. Regionalist activists from Galicia, Valencia, the Basque provinces, Catalonia, and Andalusia interpreted the end of Spanish imperialism as Madrid's failure to let an empire of regional differences thrive—be they Cuban or Catalan. They considered that if Cuba could be “liberated” from Madrid's centralized rule, then Catalonia, for example, should also be granted independence (González Antón 517). Thus, they decried their position vis-à-vis the central power, and they conducted campaigns for regional autonomy—even separation—on the basis of political, cultural, racial, and linguistic differences. In Andalusia's capital Seville, the regionalist movement after 1898 found its voice more slowly and with more difficulty than the movements of other Spanish regions. Though it claimed racial and cultural difference, it could not use these factors or that of a distinct language as the basis for autonomy. Furthermore, until the 1920s, the regionalist movement did not call for Andalusia's actual separation from Spain.1 The challenge for Andalusian regionalists during the first two decades of the twentieth century, then, was to articulate the cultural difference and political causes of their region without breaking away from the central power in Madrid, for they depended on this power to hear their collective voice and fulfill their region's needs.
    [Show full text]