Description
During the eighteenth century, tobacco production in the Royal Tobacco Factory (RTF) of Spain moved from the
San Pedro Factory located in downtown Seville to the purpose built New Factories outside the city walls. This paper
examines the relationship between accounting practices and spatial practices in these two radically different factory
premises. The paper explores how the intervention of detailed accounting calculations into spatial configurations and
the intertwining of accounting and spatial practices provide discipline in the factory by yielding calculable spaces and
accountable subjects. The spaces produced by architects in the New Factories were subsequently mediated through
administrative arrangements that rendered enclosure and partitioning more disciplinary. Moreover, accounting practices
were developed as a coding system to reconfigure factory space by classifying it into cost centres, quantifying
activities carried out in these cost centres, and rendering spaces visible and subjects accountable
doc_204821544.pdf
During the eighteenth century, tobacco production in the Royal Tobacco Factory (RTF) of Spain moved from the
San Pedro Factory located in downtown Seville to the purpose built New Factories outside the city walls. This paper
examines the relationship between accounting practices and spatial practices in these two radically different factory
premises. The paper explores how the intervention of detailed accounting calculations into spatial configurations and
the intertwining of accounting and spatial practices provide discipline in the factory by yielding calculable spaces and
accountable subjects. The spaces produced by architects in the New Factories were subsequently mediated through
administrative arrangements that rendered enclosure and partitioning more disciplinary. Moreover, accounting practices
were developed as a coding system to reconfigure factory space by classifying it into cost centres, quantifying
activities carried out in these cost centres, and rendering spaces visible and subjects accountable
doc_204821544.pdf