Person:
Baños Sánchez-Matamoros, Juan

Profesor/a Titular de Universidad
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First Name
Juan
Last Name
Baños Sánchez-Matamoros
Affiliation
Universidad Pablo de Olavide
Department
Economía Financiera y Contabilidad
Research Center
Area
Economía Financiera y Contabilidad
Research Group
Grupos Empresariales, Internacionalización y Longevidad de la Empresa Familiar
PAIDI Areas
Ciencias Sociales y Jurídicas
PhD programs
Control de Gestión y Finanzas
Identifiers
UPO investigaORCIDScopus Author IDWeb of Science ResearcherIDDialnet ID

Search Results

Now showing 1 - 5 of 5
  • Publication
    Accounting for the liberal State and the Spanish seizure process of 1855
    (Elsevier, 2023) Baños Sánchez-Matamoros, Juan; Funnell, Warwick
    Accounting practices were essential to Spain’s transformation into a liberal State. The process began in 1835 as the properties and assets controlled by the Catholic Church and Town Councils were confiscated across the country, culminating in the 1855 seizure process. Informed by Foucault’s concept of governmentality, this paper identifies the role and importance of accounting in the enactment of the seizure process in 1855. The seizure was designed to address a worsening national debt and to replace the values and relationships of the Ancien Regime’s absolute monarchy with the political principles of liberalism. The intended outcome of the confiscation was to lay the foundations of a modern capitalist State at a time of great political, social, and economic turmoil. Ultimately, rather than supporting the liberal aims of the seizure process, accounting practices helped the dominant political classes to further promote their interests. Most properties were sold to people who were already large landowners and this confirmed the true aim of the seizure process: to increase their wealth and, thus, their political power.
  • Publication
    A born-again global firm: inés rosales sociedad anónima unipersonal (sau) in the traditional sector of pastry production
    (Revista de Historia Económica, Journal of Iberian and Latin American Economic History, 2017) Fernández Roca, Francisco Javier; Baños Sánchez-Matamoros, Juan
    The literature on internationalisation processes in family businesses has boomed with the emergence of new approaches and different perspectives. One of these schemes analyses the so-called born-again global firms, mostly technology companies, which experienced an internationalisation process after one or more serious incidents affecting it. The case of Ines Rosales extends the frontier of the meaning of a global born-again firm to firms in industries and traditional products. One of its most striking aspects is that the flagship product is centennial and based on basic ingredients. In addition, the production process of the firm mix production by hand and mechanised developments. Inés Rosales shows the ability of a family Small and Medium Enterprise (SME) in a process of internationalisation even in culturally distant markets through the traditional cake of olive oil.
  • Publication
    Family cohesion as a longevity factor in family businesses: the case of Persán
    (Universidad de Barcelona, 2017) Fernández Roca, Francisco Javier; Baños Sánchez-Matamoros, Juan
    The longevity of family businesses is one of the most significant questions in this research from the point of view of knowing the risks and factors that contribute to their long-term survival. We highlight the role of family cohesion as a facilitator of such longevity. Cohesion enables succession, because when problems arise those family businesses and business families that are cohesive are more likely to survive in the long term. The research focuses on SMEs, where the relationship between family and business is more relevant than in large family corporations. In this paper, we illustrate the role of cohesion or its absence in the evolution of a family business - Persan - and how periods of family unity are typically accompanied by phases of business growth and success, as well as how conflict among owning families can slow businesses to a crawl and even lead them to bankruptcy.
  • Publication
    Revisiting the boundaries of the sacred guilds and brotherhoods’ accounting in the last decade of the 16th century
    (aeca, 2021-06) López-Manjón, Jesús D.; Baños Sánchez-Matamoros, Juan
    This work questions whether religious organisations, whose members have common shared beliefs and sacred objectives but different levels of accounting awareness, behaved differently depending on their awareness to accounting techniques. To this aim, we have analysed the content of six rules of brotherhoods founded in the city of Seville (Spain) during the last decade of the 16th century. We have grouped the brotherhoods according to their being (or not) linked to a guild or professional group. We can conclude that their members’ familiarity with accounting, or lack thereof, can explain the dissimilar behaviour of brotherhoods in relation to accounting, but not to accountability.
  • Publication
    A born-again global firm: Inés Rosales SAU in the traditional sector of pastry production
    (Instituto Figuerola, Universidad Carlos III de Madrid, 2017) Fernández-Roca, Fco. Javier; Baños Sánchez-Matamoros, Juan
    The literature on internationalisation processes in family businesses has boomed with the emergence of new approaches and different perspectives. One of these schemes analyses the so-called born-again global firms, mostly technology companies, which experienced an internationalisation process after one or more serious incidents affecting it. The case of Ines Rosales extends the frontier of the meaning of a global born-again firm to firms in industries and traditional products. One of its most striking aspects is that the flagship product is centennial and based on basic ingredients. In addition, the production process of the firm mix production by hand and mechanised developments. Inés Rosales shows the ability of a family Small and Medium Enterprise (SME) in a process of internationalisation even in culturally distant markets through the traditional cake of olive oil.