Marilo Capelo

Marilo Capelo
Universidad de Cádiz | UCA · Department of Financial Economics and Accounting

PhD

About

17
Publications
743
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84
Citations
Introduction
Accounting History in Catholic charities

Publications

Publications (17)
Article
Full-text available
This article analyses the role played by accounting in the social order, drawing inspiration from the works of Ezzamel and the literature related to accounting inscriptions and discourse. To that end, our research examines four Spanish charitable organisations with which the Catholic Church collaborated closely in the final years of the eighteenth...
Article
Full-text available
By examining a Spanish Catholic charity that operated in an unregulated environment in Cádiz between 1798 and 1801, this article analyses the motivations for discharging accountability to stakeholders and the factors that influence information disclosure. Drawing on stakeholder theory and not-for-profit accountability literature, we show how the or...
Article
Full-text available
This paper aims to extend the knowledge about how ad hoc accounting and accountability practices arose and were used in the past to face a situation of crisis in the context of local government. With this purpose, it addresses a health public problem in a specific context, the yellow fever epidemic in Cadiz in 1800. The specific characteristics of...
Article
Purpose This study is intended to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analysing a Spanish upper-middle-class Catholic family in the early 19th century, the research foc...
Article
This article is intended: (1) to provide evidence about the practices in the nineteenth century of inter-organisational relationships when parties accepted sharing performance risks; and (2) to contribute to reducing the gap about the trust–control system dynamic interaction and its effect on risk through empirically analysing a non-contemporary se...
Article
Full-text available
Tradicionalmente, ha sido escaso el interés mostrado por los investigadores en historia de la contabilidad acerca de instituciones orientadas a la protección social. En particular, los trabajos realizados hasta ahora carecen de una aproximación concreta a los sistemas contables propios de entidades asistenciales públicas, donde se verifique en part...
Article
Traditionally, accounting historians have hardly shown interest in organizations performing functions of social protection. In particular, until now, the studies carried out lack an in-depth approximation to the accounting systems developed by public charities, which would take into account their use for management. In Spain, specifically, accounti...
Article
This paper focuses on a privately-owned firm, belonging to the XVIII and XIX centuries, with the double aim of: i) describing and characterizing the system of bookkeeping and its evolution through time and ii) studying in depth the process through which the accounting system studied and its applications were shaped. The evidence examined shows the...
Article
Este artículo estudia una empresa de propiedad privada, perteneciente a los siglos XVIII y XIX, con el doble objetivo de: i) describir y caracterizar el método de registro utilizado a lo largo del período estudiado, y ii) profundizar en el proceso a través del cual quedaron configurados el sistema contable estudiado y sus aplicaciones en el negocio...
Article
This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829-1852. As our main conclusion we suggest that the adoption of double-entry bookkeepin...
Article
This paper intends to explain the accounting changes observed in a small, commercial company. During the period studied (1 822-1 830), the separation between ownership and management was clearer than in any other moment in the history of the company. In relation to this argument, and within agency theory, the interest of the managers in implementin...
Article
This paper intends to explain the accounting changes observed in a small, commercial company. During the period studied (1822-1830), the separation between ownership and management was clearer than in any other moment in the history of the company. In relation to this argument, and within agency theory, the interest of the managers in implementing...
Article
RESUMEN Con el presente trabajo se pretenden explicar los cambios contables observados en una empresa pequeña y comercial. Durante el período de estudio (1822–1830), la separación entre propiedad y gestión fue más clara que en ningún momento anterior de la historia de la empresa. Atendiendo a este argumento, y desde la perspectiva de la teoría de l...
Article
This paper analyses accounting change within a small, family-owned commercial company, from the foundation of the company by three partners in the second half of the eighteenth century to the concentration of ownership in a single family in 1835. The paper shows that accounting change was driven by both internal and external factors. Significant in...
Article
LAU Proyecto educativo que persigue la integración de las nuevas tecnologías informáticas en la docencia de la Facultad de Ciencias Económicas y Empresariales de la Facultad de Cádiz. Se trata de generar un tipo de docencia a partir de la cual las asignaturas se desarrollen completamente en el aula de ordenadores, integrando el acceso a los recurso...

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