IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2004-0933-71.html
   My bibliography  Save this article

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)

Author

Listed:
  • Lepore, Amedeo

Abstract

El objetivo general de este trabajo es el de ofrecer un perfil completo de los orígenes, la evolución y el multiforme desarrollo de la historia de la contabilidad en España, así como de su posible evolución futura. Haciendo referencia a las actividades científicas y a los estudios más recientes se ha intentado mostrar el notable grado de desarrollo alcanzado por esta disciplina, gracias entre otras cosas a la sinergia lograda por la colaboración entre las instituciones académicas y las organizaciones profesionales, una característica particular de la experiencia española. Inserto en un cuadro de síntesis general, se ofrece el relato de esta experiencia, que ha conseguido situar la historia de la contabilidad española y sus representantes en el primer lugar del concierto europeo. The general purpose of this paper is to offer a complete profile of the origins, the evolution and the multiform development of accounting history in Spain, as well as the possible directions of its future evolution. Making reference to the scientific activities and the most recent studies it has been tried to show the remarkable degree of development reached by this discipline, thanks among other things to the synergy obtained by the collaboration between the academic institutions and the professional organizations, a particular characteristic of the Spanish experience. Inserted in a general picture of synthesis, this paper offers an account of this experience, an experience that has been able to locate the Spanish accounting history and its representatives in the first place of the European environment.

Suggested Citation

  • Lepore, Amedeo, 2005. "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)," 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 3, pages 33-71, December.
    • Handle: RePEc:dec:articl:2004-09:33-71
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/lepore3.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," 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, pages 24-53, December.
    2. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    2. Himick, Darlene, 2016. "Actuarialism as biopolitical and disciplinary technique," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 22-44.
    3. Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
    4. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    5. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    6. Yana Ustinova I. & Яна Устинова Игоревна, 2018. "Концепция профессионального суждения бухгалтера в теории, методологии и практике // The Accountant’sProfessional JudgmentConcept in Theory, Methodology and Practice," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 5(2), pages 6-13.
    7. Lusiani, Maria & Pancot, Chiara & Sangster, Alan & Vedovato, Marco, 2023. "Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity," The British Accounting Review, Elsevier, vol. 55(5).
    8. Eva Carmona & Donato Gomez, 2002. "Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 231-251.
    9. Giuseppe Davide Caruso, 2018. "Exploring Salesians? management practices and accounting systems. A historical analysis through archival research," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 53-83.
    10. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
    11. Salvador Carmona & Mahmoud Ezzamel, 2007. "Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(1), pages 177-209, January.
    12. Chakhovich, Terhi & McGoun, Elton G., 2016. "Why grids in accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 36-59.
    13. Funnell, Warwick & Antonelli, Valerio & D'Alessio, Raffaele, 2019. "Accounting and psychiatric power in Italy: The royal insane hospital of Turin in the 19th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 1-21.
    14. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    15. Fernando Gutiérrez Hidalgo, 2007. "Organización y trámite de la censura de cuentas de ultramar según la documentación conservada en la sección Tribunal de Cuentas del Archivo General de Indias (1851-1893)," Working Papers 07.05, Universidad Pablo de Olavide, Department of Business Administration.
    16. Fleischman, Richard K. & Tyson, Thomas N. & Oldroyd, David, 2013. "America's “exceptional” transition to capitalism: A counter view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 616-626.
    17. Pierre Labardin & Antoine Fabre, 2017. "Dynamiques du contrôle social et pratiques comptables: le cas des bagnes de Guyane (1852-1867)," Post-Print hal-01907537, HAL.
    18. McLean, Tom, 2009. "The measurement and management of human performance in seventeenth century English farming: The case of Henry Best," Accounting forum, Elsevier, vol. 33(1), pages 62-73.
    19. Massimo Sargiacomo, 2009. "Michel Foucault, Discipline and Punish: The Birth of the Prison," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(3), pages 269-280, August.
    20. Maria Alvarez & Fernando Gutierrez & Domi Romero, 2002. "Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 253-273.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:33-71. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.