Accounting for the liberal State and the Spanish seizure process of 1855

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2023.102601

Juan Baños , Warwick Funnell

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Abstract

Accounting practices were essential to Spain’s transformation into a liberal State. The process began in 1835 as the properties and assets controlled by the Catholic Church and Town Councils were confiscated across the country, culminating in the 1855 seizure process. Informed by Foucault’s concept of governmentality, this paper identifies the role and importance of accounting in the enactment of the seizure process in 1855. The seizure was designed to address a worsening national debt and to replace the values and relationships of the Ancien Regime’s absolute monarchy with the political principles of liberalism. The intended outcome of the confiscation was to lay the foundations of a modern capitalist State at a time of great political, social, and economic turmoil. Ultimately, rather than supporting the liberal aims of the seizure process, accounting practices helped the dominant political classes to further promote their interests. Most properties were sold to people who were already large landowners and this confirmed the true aim of the seizure process: to increase their wealth and, thus, their political power.

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1855 年自由国家和西班牙没收进程的会计核算

会计实践对于西班牙向自由国家的转变至关重要。这一进程始于 1835 年，天主教会和市政委员会控制的财产和资产在全国范围内被没收，并在 1855 年的没收进程中达到高潮。本文以福柯的 "政府性 "概念为基础，指出会计在 1855 年没收过程中的作用和重要性。没收旨在解决日益恶化的国债问题，并以自由主义的政治原则取代旧政体绝对君主制的价值观和关系。没收的目的是在政治、社会和经济大动荡时期为现代资本主义国家奠定基础。最终，会计做法非但没有支持没收过程中的自由主义目标，反而帮助占统治地位的政治阶层进一步促进了他们的利益。大多数财产被卖给了已经是大地主的人，这证实了没收过程的真正目的：增加他们的财富，从而增加他们的政治权力。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations