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Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association.

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History".

Contact information of Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association.:
Web page: http://www.aeca.es/
More information through EDIRC

Editor:
For technical questions regarding this series, please contact (Izaga García, Juan)
Series handle: repec:dec:articl

2009, Issue 10

3-130 La ciudad palatina de la Alhambra y las obras realizadas en el siglo XVI a la luz de sus libros de cuentas. (The palace city of the Alhambra and the building works made in the 16th century in the light of the accounting books)
by Casares López, Matilde [Downloadable!]
131-156 La storia della ragioneria e la storia socio-politica. (Accounting history and socio-political history)
by Ciambotti, Massimo [Downloadable!]
157-182 Cobros y pagos para la edificación de una catedral: Segovia 1524-1699. (Collecting and payments to build a cathedral: Segovia 1524-1699)
by Cillanueva de Santos, Miguel Ángel [Downloadable!]
183-215 Las cuentas de la Isabela y el Bedford: los dos navíos autorizados, un regalo de Felipe V a la reina Ana de Inglaterra en 1713. (The accounts of the Isabela and the Bedford: the two authorized ships given in 1713 by Philip V to Queen Ann of England as a present)
by Donoso Anes, Rafael [Downloadable!]
216-238 La contabilidad pública en las Cortes de Cádiz: la "Memoria sobre la Cuenta y Razón de España" (1811) de José Canga Argüelles. (Public Sector Accounting at the Parliament in Cadiz: the "Report on Spain's Accounting" (1811) by José Canga Argüelles)
by López Castellano, Fernando [Downloadable!]
239-263 I prodromi della partita doppia in una corporazione monastica: la contabilità dell'Abbazia di San Pietro in Perugia dal 1461 al 1464. (Traces of double entry in a monastic community: the accounting of the Abbey of San Pietro in Perugia 1461-1464)
by Montrone, Alessandro & Chirieleison, Cecilia [Downloadable!]

2008, Issue 9

3-47 La contabilidad de los libros de fábrica de la catedral de Segovia durante su edificación: 1524-1685. (Accounting records in the books of factory of the cathedral of Segovia during its building: 1524-1685)
by Cillanueva de Santos, Miguel Ángel [Downloadable!]
48-96 Organización y funcionamiento administrativo y contable de la Real Hacienda de Indias en tiempo de los Austrias a la luz de la legislación aplicable. (Organization, administration and accounting of the Royal Treasury in Indies at the Habsburg time in the light of its normative)
by Donoso Anes, Alberto [Downloadable!]
97-135 Some reflections on the orientations and volume of accounting history research in the 21st century
by Hernández Esteve, Esteban [Downloadable!]
136-229 Contabilidad, información y control en un contexto de actividades económicas diversificadas en la edad moderna: el monasterio de silos y su sofisticado sistema contable. (Accountancy, information and control in a context of diversified economic activities during the ancien régime: the monastery of silos and its sophisticated accounting system)
by Maté Sadornil, Lorenzo & Prieto Moreno, M. Begoña & Tua Pereda, Jorge [Downloadable!]
230-276 Información financiera al servicio de la imagen. Estados contables del nuevo banco español de San Fernando y su sucesor el Banco de España, en la etapa previa al privilegio de emisión (1847-1873). (Financial information at the service of image. Financial statements of the spanish bank of San Fernando and its succeeding the Bank of Spain, in the previous stage to the privilege of issuing bank (1847-1873))
by Moreno Fernández, Rafael [Downloadable!]

2008, Issue 8

3-36 La junta de obras de los puertos: aspectos económicos, financieros y contables de su normativa reguladora. Una aplicación a la junta de obras del Puerto de la Luz y Las Palmas (Islas Canarias) a través del estudio del libro diario, 1907-1908. (The junta de obras de los puertos: economic, financial and accounting aspects of its regulations. An empirical research of the junta de obras of the Ports of la Luz and Las Palmas (Canary Islands) through study of its journal, 1907-1908)
by Castro Pérez, Candelaria & Calvo Cruz, Mercedes & Granado Suárez, Sonia [Downloadable!]
37-96 Una contabilidad especial para una actividad no bancaria. La recaudación de contribuciones en el Banco de España (1867-1888). (A special accounting applied to a non-banking activity. Tax collection in the Bank of Spain (1867-1888))
by Moreno Fernández, Rafael [Downloadable!]
97-137 Información financiera en España durante la primera mitad del siglo XX. Las cuentas anuales de la sociedad de tranvías eléctricos de Granada. (Financial reporting in Spain during the first half of the twentieth century. Balance sheet series of the tranvías eléctricos de Granada company)
by Nuñez, Gregorio & Buendía, Dionisio [Downloadable!]
138-163 The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part)
by Solas, Cigdem & Ayhan, Sinan [Downloadable!]
164-182 Beiträge von ingenieuren zur historischen entwicklung der kostenrechnung in Deutschland im 20. Jahrhundert. (Contributions of engineers to the historical development of cost accounting in Germany in the 20th century)
by Schweitzer, Marcell & Schweitzer, Marcus [Downloadable!]
187-200 Interview to Esteban Hernández Esteve conducted by prof. Oktay Güvemli, convenor of the 12th WCAH
by Hernández, Esteban & Güvemli, Oktay [Downloadable!]

2007, Issue 7

3-37 The Accounting Mirror of the Banking Business: The Bank of Barcelona (1845-1856)
by Blasco Martel, Yolanda & Nogués Marco, Pilar [Downloadable!]
38-79 Los problemas contables derivados de un caso de venta de esclavos Tierra Adentro en la Factoría de Buenos Aires en el contexto del Asiento de esclavos con Inglaterra: el caso Salinas (1731-1737). (Accounting problems in a slaves sale Tierra Adentro in the Buenos Aires Factory within the framework of the slave's Asiento with England: the case Salinas (1731-1737))
by Donoso Anes, Rafael [Downloadable!]
80-99 Impuestos sobre la renta de los eclesiásticos: el subsidio y excusado (Diócesis de Sevilla, mediados del siglo XVII). (Taxes on the income of ecclesiastics: the subsidio and the excusado (Sevilla Diocese, around the middle of the 17th century))
by Hernández Borreguero, José Julián [Downloadable!]
100-118 Un análisis formal sobre los Llibres del Compte, de Reebudes i de Dades de la Procuración Real del Reino de Mallorca (1310-30). (A formal analysis about the Llibres del Compte, de Reebudes i de Dades of the Royal Offices of the Kingdom of Mallorca (1310-30))
by Llompart Bibiloni, Maria [Downloadable!]
119-145 La reglamentación del control interno del Banco de San Carlos entre 1782 y 1789: funciones de la Junta General, la Junta de Dirección y la Teneduría General de Libros. (Reglamentation of internal control at the Bank of San Carlos, 1782-1789: functions of the general meeting of shareholders, executive board and general bookkeeping department)
by Mayordomo García-Chicote, Francisco & Peyró Vilaplana, Encarnación [Downloadable!]
146-173 The historical evolution of accounting in China: the effects of culture
by Solas, Cigdem & Ayhan, Sinan [Downloadable!]

2007, Issue 6

3-31 Los flujos de efectivo en una economía monástica. Estudio del Arca de la Comunidad del Monasterio de Santa María la Real de Oseira (1614-1698). (The Cash flow on a Monastic economy. An Oseira Abbey´s Community Ark Study (1614-1698)
by Gallego Rodríguez, Elena & Rivero Fernández, Dolores & Ramos Stolle, Asunción [Downloadable!]
32-54 La contabilidad de la Casa Ducal de Osuna durante la intervención real de su patrimonio (1591-1633). (Accounting in the Osuna's Ducal estate during the royal seizure of its patrimony (1591-1633)
by López Manjón, Jesús Damián [Downloadable!]
55-117 El sistema de información contable del Hospital San Julián de Albacete entre 1838 y 1859. (Accounting information at the Hospital San Julian in Albacete among 1838 and 1859)
by López Pérez, María del Mar & Pérez Morote, Rosario [Downloadable!]
118-182 Las disputas contables en el Banco de España en 1859: valoración a precios de mercado vs valoración a precio de adquisición, el devengo y otras cuestiones. (Discussions on accounting criteria at the Bank of Spain in 1859: market price vs purchase price value, accrual basis accounting and other items)
by Moreno Fernández, Rafael [Downloadable!]
183-199 Important stages in the development of Romanian accounting profession (from 1800 up to now)
by Tiron Tudor, Adriana & Mutiu, Alexandra [Downloadable!]

2006, Issue 5

7-38 Accounting research in Spain: second half of the 20th century
by Fernández-Feijóo Souto, Belén & Mattessich, Richard [Downloadable!]
39-64 Balbuceos y primeros pasos de la Historia de la Contabilidad en España. (First steps of accounting history in Spain)
by González Ferrando, José María [Downloadable!]
65-146 Normativa contable en la Armada española durante el período 1700-1850: especial referencia a la administración de provisiones. (Accounting regulations in the Spanish Navy in the period 1700-1850: special reference to the administration of provisions supply)
by Guzmán Raja, Isidoro [Downloadable!]
147-165 Asignación de gastos e ingresos como mecanismo de arbitraje: el caso del Colegio-Universidad de Osuna (1796-1800). (Allocation of expenses and income as a arbitration mechanism: the case of the College-University of Osuna (1796-1800)
by López Manjón, Jesús Damián & Gutiérrez Hidalgo, Fernando [Downloadable!]
166-192 Una aproximación histórica a las representaciones contables en Colombia. (A historical approach to accounting representations in Colombia)
by Machado Rivera, Marco Antonio [Downloadable!]
277-461 Foundational research in accounting: professional memoirs and beyond
by Mattessich, Richard [Downloadable!]

2006, Issue 4

4-41 La contabilidad presupuestaria: instrumento de información y control. La transición de los ayuntamientos españoles del Antiguo al Nuevo Régimen. (Budget accounting as information and control tool. Spanish town councils and their transition from the Old to the New Regime)
by Campos Lucena, Mª Soledad & Sierra Molina, Guillermo J. [Downloadable!]
42-67 La contabilidad de costes a finales del s. XIX: el caso de la empresa española Trenor y Cía. (1838-1926). (Cost accounting at the end of the 19th century: the case of the Spanish company Trenor y Cía. (1838-1926)
by Donoso Anes, Rafael & Giner Inchausti, Begoña & Ruiz Llopis, Amparo [Downloadable!]
68-118 Contabilidad y cobros de rentas en la Santa Capilla de San Andrés de Jaén. Dos siglos y medio tras la búsqueda de la eficiencia (1650-1900). (Accounting and income collection at the Santa Capilla de San Andrés in Jaén. Two and a half centuries in search of efficiency (1650-1900)
by Lillo Criado, Juan Luis & Álvarez López, José Mª Carlos [Downloadable!]
119-136 Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century
by Toraman, Cengiz & Yilmaz, Sinan & Bayramoglu, Fatih [Downloadable!]
137-167 Accounting Books of Argentina: Publications, Research and Institutional Background
by Wirth, María Cristina & Mattessich, Richard [Downloadable!]

2005, Issue 3

4-32 El mayordomo y la contabilidad parroquial. Control y rendición de cuentas. Villa de Agüimes 1730-1830. (The administrator and the parochial accounting: Control and accounts rendering. Agüimes town 1730-1830)
by Calvo Cruz, Mercedes & Castro Perez, Candelaria [Downloadable!]
33-71 Sulle origini, sull'evoluzione e sullo stato dell'arte della Storia della Contabilità in Spagna. (Origin, evolution and state of the art of Accounting History in Spain)
by Lepore, Amedeo [Downloadable!]
72-98 El uso de los presupuestos en la Casa ducal de Osuna (1860-69). (The use of budgets in the Osuna's Ducal estate (1860-69)
by López Manjón, Jesús Damián & Gutiérrez Hidalgo, Fernando [Downloadable!]
99-123 Die theoretische Fundierung der Kostenrechnung im Widerstreit der Ansätze
by Schweitzer, Marcell [Downloadable!]
124-146 The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches
by Schweitzer, Marcell [Downloadable!]
147-216 La aparición de la partida doble en la Iglesia: el diario y los mayores de la Catedral de Toledo, 1533-1539. (The emergence of double-entry bookkeeping in the Church: the journal and the ledgers of the Cathedral of Toledo, 1533-1539)
by Villaluenga De Gracia, Susana [Downloadable!]

2005, Issue 2

4-52 La genesi della contabilità matriciale e la "ragioneria scientifica" del secolo decimonono. (The roots of matrix accounting and the XIX Century "accounting science")
by Cilloni, Andrea [Downloadable!]
53-100 Los contadores municipales en la Corona de Castilla (siglos XIV-XVIII). (The municipal accountants in the Crown of Castile (14th-18th century)
by García Ruipérez, Mariano [Downloadable!]
101-122 Evolución histórica de la contabilidad de costes y de gestión (1885-2005). (Historic evolution of cost and management accounting (1885-2005))
by Gutiérrez Hidalgo, Fernando [Downloadable!]
123-153 A concise history of analytical accounting: examining the use of mathematical notions in our discipline
by Mattessich, Richard [Downloadable!]
154-180 El Abad del Monasterio de Poblet como Limosnero Real y su rendición de cuentas (S. XIV). (The Abbot of the Monastery of Poblet as Royal Almoner and his rendering of accounts (14th century)
by Monclús Guitart, Ricard [Downloadable!]
181-198 La rendición de cuentas en la Orden del Cister de Castilla: el Libro de Estados del Monasterio de Oseira (1614-1832). (Accounts rendering at the Cistercian Order in Castile: the "Book of Statements" of the Monastery of Oseira (1614-1832)
by Rivero Fernández, Dolores & Gallego Rodríguez, Elena & Ramos Stolle, Asunción [Downloadable!]

2004, Issue 1

4-23 La Contabilità pratica prima di Luca Pacioli: Origine della Partita Doppia. (Accounting Practice before Luca Pacioli: Emergence of Double entry)
by Antinori, Carlo [Downloadable!]
24-53 Accounting History Research:Traditional and New Accounting History Perspectives
by Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando [Downloadable!]
54-66 L’Archivio del Banco di Napoli e l’Attività dei Banchi pubblici Napoletani. (The Archive of the Banco di Napoli and the Activity of the Neapolitan Public Banks)
by De Rosa, Luigi [Downloadable!]
67-96 Idéologies et comptabilité: l’exemple français de l’uniformisation des méthodes de calcul de coûts.1927-1947. (Ideologies and Accounting: the French Case of Standardization of Cost Finding Methods. 1927-1947)
by Lemarchand, Yannick [Downloadable!]
97-141 La actividad financiera del Monasterio de Silos en el siglo XVIII a la luz de sus libros de cuentas. (Financial Activity of the Silos Monastery in the Light of its Account books)
by Maté, Padre Lorenzo & Prieto, María Begoña & Tua Pereda, Jorge [Downloadable!]
142-154 Pacioli’s De scripturis in the Context of the Spread of Double entry Bookkeeping
by Yamey, Basil S. [Downloadable!]
Presentation of the journal
by Hernández, Esteban [Downloadable!]
Presentación de la revista. (Presentation of the journal)
by Hernández, Esteban [Downloadable!]

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This page was last updated on 2009-11-5.

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