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Presentation of the journal


  • Hernández, Esteban


The recent upsurge in the volume and quality of the accounting history research in Spain has positioned it as one of the top nations in the field. However, only two Spanish journals are now dedicated entirely to accounting, and, while some Spanish accounting history researchers do publish part of their work in English language journals, publication continues to be a difficult proposition for most. Thus, many researchers can hope only to present their work as papers at Conferences and Congresses, something that constitutes a great loss for their fellow historians, since a good part of the research conducted remains unknown or unpublished. This is particularly regrettable in the current ´publish or perish´ university environment, where the careers of university professors depend, to a great extent, on the successful publication of research in accredited journals of recognized academic prestige. AECA’s Accounting History Commission (Comisión de Historia de la Contabilidad) saw the need for a Spanish journal dedicated to the history of accounting, one that could provide the space to publish at least a good portion of the best work produced. Its aim is to provide Spanish university researchers with an enduring publication outlet for their work in the field, thus enabling them to further their academic careers while continuing to pursue their preferred subjects of research.

Suggested Citation

  • Hernández, Esteban, 2004. "Presentation of the journal," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, December.
  • Handle: RePEc:dec:articl:2004-09

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    Presentation; journal; history; accounting.;


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