Publication: Una aproximación histórica a la gestión de la calidad: el caso de la Real Fábrica de Tabacos de Sevilla
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Date
2005
Authors
Gutiérrez Hidalgo, Fernando ; Romero Fúnez, Domi
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DOI
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info:eu-repo/semantics/article
Description
Abstract
La influencia que ejerce la calidad sobre los sistemas de control de gestión es un aspecto poco estudiado
desde una perspectiva histórica. El objetivo de este trabajo es analizar este aspecto de la gestión para
el caso de la Real Fábrica de Tabacos de Sevilla (RFTS) durante la segunda mitad del siglo XVIII a partir
de la información obtenida del Archivo Histórico Nacional y del Archivo de la Fábrica de Tabacos de
Sevilla. Se señalará la importancia del control disciplinario de la calidad de los productos y procesos
productivos. El trabajo pone de manifiesto que, al menos en parte, es posible explicar la contabilidad de
la RFTS en los términos definidos por el enfoque foucaultiano.
Palabras clave: contabilidad, calidad, fábrica, Foucault
The influence of quality assurance in management control systems is an aspect that has not been studied in detail from a historical perspective. The objective of this study is to analyze the management of quality using the case of the Royal Tobacco Factory of Seville, during the second half of the 18th century, drawing on information from National Historical Archive and the Archives of the Tobacco Factory of Seville. A notable feature is the importance of the disciplinary system as a mechanism to improve the quality of products and production processes. The aim of the work is to show that, at least partially it is possible to explain the accounting of the RFTS based on the foucaultian perspective.
The influence of quality assurance in management control systems is an aspect that has not been studied in detail from a historical perspective. The objective of this study is to analyze the management of quality using the case of the Royal Tobacco Factory of Seville, during the second half of the 18th century, drawing on information from National Historical Archive and the Archives of the Tobacco Factory of Seville. A notable feature is the importance of the disciplinary system as a mechanism to improve the quality of products and production processes. The aim of the work is to show that, at least partially it is possible to explain the accounting of the RFTS based on the foucaultian perspective.
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