publication . Article . 2010

Accounting and international relations: Britain, Spain and the Asiento treaty

Salvador Carmona; Rafael Donoso; Stephen P. Walker;
Open Access English
  • Published: 01 Feb 2010
  • Country: United Kingdom
Abstract
The boundaries between accounting and law are contingent on time–space intersections. Here, these margins are explored in the realm of international relations by focusing on the Asiento, an 18th century treaty granting Britain the monopoly to trade slaves with the Spanish American colonies. Although a relatively minor concern of treaty-makers, noncompliance with provisions of the Asiento by the South Sea Company placed accounting centre stage in conflicts between Britain and Spain. In combination with geo-strategic and domestic political circumstances, reporting failures exacerbated the commercial dispute between the two nations which culminated in war in 1739. ...
Subjects
free text keywords: /dk/atira/pure/subjectarea/asjc/1400/1407, Organizational Behavior and Human Resource Management, /dk/atira/pure/subjectarea/asjc/1400/1402, Accounting, /dk/atira/pure/subjectarea/asjc/3200/3202, Applied Psychology, /dk/atira/pure/subjectarea/asjc/3300/3312, Sociology and Political Science, /dk/atira/pure/subjectarea/asjc/1800/1802, Information Systems and Management, Realm, Sociology, business.industry, business, Transparency (graphic), Accounting information system, Politics, Monopoly, Ambiguity, media_common.quotation_subject, media_common, International relations, Treaty
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publication . Article . 2010

Accounting and international relations: Britain, Spain and the Asiento treaty

Salvador Carmona; Rafael Donoso; Stephen P. Walker;