Alvarez, Maria; Gutierrez, Fernando; Romero, Domi - In: Accounting History Review 12 (2002) 2, pp. 253-273
Studies in the history of accounting have, to date, centred on the costs and efficiency of productive systems. However, the influence of quality assurance in management control systems is an aspect that has not been studied in detail from an historical perspective. For that, this study analyses...