Allocation of expenses and income as a arbitration mechanism
the case of the College-University of Osuna (1796-1800)
DOI:
https://doi.org/10.26784/issn.1886-1881.v3i5.192Abstract
The present research analyzes the design of a procedure of allocation of expenses and income at the end of 18th century in an organization, the College-University of Osuna, without look-for-profit spirit. This procedure arose like answer to the complaints of the professors of the University by the abuses committed by the members of the College in the administration of the common patrimony shared by College and University. The accounting procedure of allocation was supposed to be a mechanism of arbitration in the conflict between College and University on the distribution of their common patrimony. The problems between College and University because of jurisdictional questions, of protocol and overall because of the division of that common estate were frequent from, at least, beginnings of 17th century.
The historical moment at which this accounting procedure arose was marked by the reform of the policy undertaken by several Spanish enlightenment governments who tried to reduce the influence of the Colleges over the Universities and had forced a deep reform of the Constitutions of the College-University to adapt to the same one. From the accounting perspective, literature has shown the use during this period of complex mechanisms of costs in diverse institutions dependent of Spanish Crown that operated in monopoly regime although they looked for a maximization of their income.
In this way, the present work tries to throw light on the accounting capacity to mediate in the conflicts of power between Colleges and Universities during 18th century. Therefore, this study contributes to the investigation on the development of practices of cost-accounting in non Anglo-Saxon countries and in an Institution not aimed to obtain income. Additionally, the research extends our knowledge on the accounting systems used in the Spanish universities throughout their history. The work is based on the description and the analysis of primary sources kept in the Archive of the Old University of Osuna (AUO).
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