%0 Journal Article %A López-Manjón, Jesús D. %A Gutiérrez-Hidalgo, Fernando %T The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824) %D 2023 %U http://hdl.handle.net/10433/16730 %K Agentes institucionales %K Ilustración %K Reforma Contable %K Colegio-Universidad de Osuna (1775-1777) %~