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Accounting history, a privileged way to approach historical research. An illustrative case: the war of France and the holy see against Spain, 1556-1559


  • Hernández Esteve, Esteban


La expansión a nivel internacional de la historia de la contabilidad en los últimos quince o veinte años ha sido realmente impresionante. Ha alcanzado tal grado que ha abierto una nueva fase de desarrollo, una fase que requiere una nueva concepción de la disciplina acorde con el punto de madurez alcanzado. El nuevo concepto de la historia de la contabilidad tiene que contemplarla no sólo como el estudio de la evolución de la contabilidad y cuestiones relativas a ella, sino como una vía privilegiada de aproximación a la investigación histórica en general. Y ello debido a que todas o casi todas las actividades humanas tienen un aspecto económico y por ello necesitan llevar cuentas de una forma u otra. (The international expansion of accounting history in the last fifteen or twenty years has really been impressive. It has reached a level that has opened a new stage of development, a stage that calls for a new conception of the discipline that lives up to the degree of maturity that it has reached. The new concept of accounting history has to view it not only as a study of the evolution of accounting and related matters, but as a privileged way to approach historical research as a whole. And that because all or almost all human activities have an economic aspect and therefore they need to keep accounts in one or other way).

Suggested Citation

  • Hernández Esteve, Esteban, 2010. "Accounting history, a privileged way to approach historical research. An illustrative case: the war of France and the holy see against Spain, 1556-1559," 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 13, pages 162-190, December.
  • Handle: RePEc:dec:articl:2010-12:162-190

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    References listed on IDEAS

    1. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
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