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Content
2006, Issue 5
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.
- 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
- 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
- 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
- 137-167 Accounting Books of Argentina: Publications, Research and Institutional Background
by Wirth, María Cristina & Mattessich, Richard
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
- 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
- 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
- 99-123 Die theoretische Fundierung der Kostenrechnung im Widerstreit der Ansätze. (Fundamentación teórica de la contabilidad de costes a la luz de planteamientos contradictorios)
by Schweitzer, Marcell
- 124-146 The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches
by Schweitzer, Marcell
- 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
2005, Issue 2
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
- 24-53 Accounting History Research:Traditional and New Accounting History Perspectives
by Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando
- 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
- 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
- 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
- 142-154 Pacioli’s De scripturis in the Context of the Spread of Double entry Bookkeeping
by Yamey, Basil S.
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