The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824)

López-Manjón, Jesús D.Gutiérrez-Hidalgo, Fernando2023-11-152023-11-152023-07Revista de Contabilidad-Spanish Accounting Review 26(2), 2023, p. 343-35510.6018/rcsar437421http://hdl.handle.net/10433/16730enAttribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Agentes institucionalesIlustraciónReforma ContableColegio-Universidad de Osuna (1775-1777)The role of agents in accounting reform in the face of the institutional change: The case of the Colegio Universidad de Osuna (1775-1824)El papel de los agentes en la reforma contable ante el cambio institucional: Elcaso del Colegio Universitario de Osuna (1775-1824)journal articleopen access