{"id":"https://openalex.org/W2013877987","doi":"https://doi.org/10.1080/09585200210134947","title":"Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective","display_name":"Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective","publication_year":2002,"publication_date":"2002-07-01","ids":{"openalex":"https://openalex.org/W2013877987","doi":"https://doi.org/10.1080/09585200210134947","mag":"2013877987"},"language":"en","primary_location":{"id":"doi:10.1080/09585200210134947","doi":"https://doi.org/10.1080/09585200210134947","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585200210134947","pdf_url":null,"source":{"id":"https://openalex.org/S52871902","display_name":"Accounting Business & Financial History","issn_l":"0958-5206","issn":["0958-5206","1466-4275"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Business &amp; Financial History","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Mar\u00eda J. \u00c1lvarez","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mar\u00eda J. \u00c1lvarez","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"Fernando Guti\u00e9rrez","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fernando Guti\u00e9rrez","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5066388767","display_name":"Domi Romero F\u00fanez","orcid":"https://orcid.org/0000-0002-0583-5475","observed_orcids":["https://orcid.org/0000-0002-0583-5475"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Domi Romero","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.7276,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.92323135,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"12","issue":"2","first_page":"253","last_page":"273"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8432999849319458,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8432999849319458,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.08479999750852585,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10605","display_name":"Historical Economic and Social Studies","score":0.03590000048279762,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.8999999761581421},{"id":"https://openalex.org/keywords/quality-control","display_name":"quality control","score":0.9959999918937683},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.8209999799728394},{"id":"https://openalex.org/keywords/quality-assurance","display_name":"quality assurance","score":0.8330000042915344},{"id":"https://openalex.org/keywords/tobacco-industry","display_name":"tobacco industry","score":0.5649999976158142},{"id":"https://openalex.org/keywords/18th-century","display_name":"18th century","score":0.7480000257492065},{"id":"https://openalex.org/keywords/tobacco-manufacturing","display_name":"tobacco manufacturing","score":0.37299999594688416}],"concepts":[{"id":"https://openalex.org/C40149104","wikidata":"https://www.wikidata.org/wiki/Q5620977","display_name":"Factory (object-oriented programming)","level":2,"score":0.7506822347640991},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.6364685297012329},{"id":"https://openalex.org/C2781127519","wikidata":"https://www.wikidata.org/wiki/Q43637","display_name":"Monopoly","level":2,"score":0.6241402626037598},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5973010063171387},{"id":"https://openalex.org/C106436119","wikidata":"https://www.wikidata.org/wiki/Q836575","display_name":"Quality assurance","level":3,"score":0.520165205001831},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5098909139633179},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.45101410150527954},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3083954453468323},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3007449507713318},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2784096598625183},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.24222490191459656},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22574186325073242},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.15705692768096924},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.12307783961296082},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.08790820837020874},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.07923799753189087},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0653277039527893},{"id":"https://openalex.org/C2778618615","wikidata":"https://www.wikidata.org/wiki/Q4008393","display_name":"External quality assessment","level":2,"score":0.0},{"id":"https://openalex.org/C153349607","wikidata":"https://www.wikidata.org/wiki/Q36649","display_name":"Visual arts","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/09585200210134947","doi":"https://doi.org/10.1080/09585200210134947","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585200210134947","pdf_url":null,"source":{"id":"https://openalex.org/S52871902","display_name":"Accounting Business & Financial History","issn_l":"0958-5206","issn":["0958-5206","1466-4275"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Business &amp; Financial History","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acbsfi:v:12:y:2002:i:2:p:253-273","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/09585200210134947","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320306129","display_name":"U.S. Department of Labor","ror":"https://ror.org/05mbkbj54"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W28028986","https://openalex.org/W141569957","https://openalex.org/W637794684","https://openalex.org/W1486895391","https://openalex.org/W1596631476","https://openalex.org/W1975675608","https://openalex.org/W1987155569","https://openalex.org/W2017028147","https://openalex.org/W2018033960","https://openalex.org/W2022290065","https://openalex.org/W2033170797","https://openalex.org/W2037189661","https://openalex.org/W2048941098","https://openalex.org/W2072602084","https://openalex.org/W2093153983","https://openalex.org/W2097359177","https://openalex.org/W2100296502","https://openalex.org/W2112471961","https://openalex.org/W2129100796","https://openalex.org/W2141199231","https://openalex.org/W2154642270","https://openalex.org/W2626485435","https://openalex.org/W2737818177","https://openalex.org/W3122348001","https://openalex.org/W4234075130"],"related_works":["https://openalex.org/W7217886327","https://openalex.org/W175083633","https://openalex.org/W7207497946","https://openalex.org/W2167998984","https://openalex.org/W2105914668","https://openalex.org/W7006400026","https://openalex.org/W378435045","https://openalex.org/W2906060310","https://openalex.org/W2044538171","https://openalex.org/W180473825"],"abstract_inverted_index":{"Studies":[0],"in":[1,24,36,60],"the":[2,11,19,47,61,64,72,77,81],"history":[3],"of":[4,15,21,50,63,68,80],"accounting":[5,51],"have,":[6],"to":[7,57,71],"date,":[8],"centred":[9],"on":[10],"costs":[12],"and":[13],"efficiency":[14],"productive":[16],"systems.":[17],"However,":[18],"influence":[20],"quality":[22,58],"assurance":[23],"management":[25],"control":[26,59],"systems":[27],"is":[28],"an":[29,39],"aspect":[30],"that":[31],"has":[32],"not":[33],"been":[34],"studied":[35],"detail":[37],"from":[38],"historical":[40],"perspective.":[41],"For":[42],"that,":[43],"this":[44],"study":[45],"analyses":[46],"use":[48],"made":[49],"techniques":[52],"as":[53],"a":[54],"contributory":[55],"element":[56],"case":[62],"Royal":[65],"Tobacco":[66,74],"Factory":[67],"Seville,":[69],"belonging":[70],"Spanish":[73],"Monopoly,":[75],"during":[76],"second":[78],"half":[79],"eighteenth":[82],"century.":[83]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}
