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Balbuceos y primeros pasos de la Historia de la Contabilidad en España. (First steps of accounting history in Spain)


  • González Ferrando, José María


El presente artículo pasa revista a los primeros escritos españoles tocando el tema de la historia de la contabilidad, desde unas simples menciones al mismo intercaladas en textos dedicados a otras materias hasta tratados dedicados a esta disciplina. Present paper reviews the first Spanish papers dealing with accounting history. The study covers from simple mentions to the subject interspersed in texts devoted to other matters up to treatises expressly consecrated to the discipline.

Suggested Citation

  • González Ferrando, José María, 2006. "Balbuceos y primeros pasos de la Historia de la Contabilidad en España. (First steps 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 5, pages 39-64, December.
  • Handle: RePEc:dec:articl:2004-09:39-64

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