Previous versions of this paper were presented at the 12th World Congress of Accounting Historians (Istanbul, July 2008), the 5th European Institute for Advanced Studies in Management (EIASM) Workshop on Accounting and Management in Historical Perspectives (Innsbruck, November 2008), the American Accounting Association Meeting (New York, August 2009), and a seminar at the Instituto de Empresa Business School. We are grateful to participants at these forums, Macario Cámara, Luis Fernández-Revuelta, Graeme Dean and three anonymous referees for helpful comments and suggestions. The authors gratefully acknowledge the financial support of grants SEJ2007-67582-C02-01 and ECO2010-22105-C03-01 through the Spanish Ministry of Innovation.
Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988
Article first published online: 19 FEB 2013
© 2013 The Authors. Abacus © 2013 Accounting Foundation, The University of Sydney
Volume 49, Issue 1, pages 99–137, March 2013
How to Cite
Carrera, N. and Carmona, S. (2013), Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988. Abacus, 49: 99–137. doi: 10.1111/abac.12004
- Issue published online: 7 MAR 2013
- Article first published online: 19 FEB 2013
- Spanish Ministry of Innovation. Grant Numbers: SEJ2007-67582-C02-01, ECO2010-22105-C03-01
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