Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Este volumen colectivo trata de ilustrar cómo la Teoría de la Esfera Civil (TEC) puede contribuir a la comprensión del populismo. La TEC es una de las ramificaciones de la llamada “sociología cultural” y representa la contribución de dicho paradigma a la teorización de la democracia liberal moderna (Alexander, 2006). Populism in the Civil Sphere se compone, en su mayor parte, por un conjunto de estudios de caso sobre diversos proyectos populistas a lo largo del mundo. Celso Villegas analiza la dinámica del discurso antipopulista en Filipinas, con especial referencia al ascenso del proyecto populista de Rodrigo Duterte.

Comentario sobre el libro de Juan Carrasco e Íñigo Mugueta: Registros de la Casa de Francia: Felipe II El Largo / Carlos I El Calvo, 1319-1325. Vectigalia Regni Navarrae. Documentos financieros para el estudio de la Hacienda Real de Navarra Serie I: Comptos Reales. Registros, Tomo XI, Pamplona: Instituto Príncipe de Viana, 2006, 984 págs.

Comentario sobre el libro de Joaquim Fernando Da Cunha Guimarães: Técnicos Oficiais de Contas. Historia da profissão e do associativismo. Estatuto e código deontológico. Contabilidade e fiscalidade. Encerramento de contas, Braga: Edições Infocontab, 2007, 531 págs.

The focus of the paper is on the income orientation (versus capital orientation) that proved to be particularly relevant in Italy during the last one hundred years in conjunction with the monetary equilibrium, an axiom of economia aziendale which helps, still nowadays in times of transmodating dynamics, to face and solve many problems, included ‘on going’ and ‘abandon’ decisions. Furthermore, the aim of research is to draw attention to the large Italian literature, often internationally unknown, hoping it can contribute to the knowledge of accounting history in different Countries and cultures. Throughout one hundred years of economia aziendale it has not been possible to split various periods in which more emphasis is on the assumption of ‘going concern’ or on the assumption of ‘liquidation’, because the different Authors refer systematically and continuously to both hypotheses in a joint economic connection. The ‘going concern’ hypothesis is referred to every ‘economic unit’, azienda in Italian literature. The contemporary overall crisis involves accounting statutory regulations and standard setters, debating prospective conditions of concern continuity, which is the economic, financial, monetary, patrimonial and general synergic equilibrium, as well as the connected social, political, anthropological, environmental, sustainability aspects. The accent is on income flows magnitudes in order to ‘on going’ or ‘wave’ decision. In this way, also ‘money and credit’ dynamics is interpreted in the aspects of income production, the maintaining of ‘monetary equilibrium’, and the control of capital structure. In this regard the income concept, in different configurations, is a fundamental unavoidable construction, especially economic income, which tends to move the determination to decisions and implementing actions, also in most adverse situations, considering in the decision process all the variables which explicitly reflect the azienda, concern, in its unitary, dynamic, continuum system. Hence, the constant control over ‘production conditions’ and also ‘monetary equilibrium’, whose maintenance is through both suitable characteristic production operations and by appropriate financial-monetary operations as well.

Comentario sobre el libro de Manuel Benavente Rodrígues: APOTEC: 25 anos de uma história da contabilidade, Porto: Grupo Editorial Vida Económica / APOTEC, 2007, 168 págs. + 28 págs. sin numerar

Nowadays, it is now widely recognized that the history of accounting is an essential part of economic history and history in general, since the historical-accounting approach represents a very useful tool for the study of economic events throughout history. Although some works have confirmed a certain experience of Miguel de Cervantes as an accountant, it is interesting and opportune to advance in the knowledge of the accounting thought of this character and of his presence in the writing of the text of his universal novel "The Ingenious Hidalgo Don Quixote of La Mancha", in order to deepen the analysis of the reciprocal repercussion between accounting and its socioeconomic and cultural environment. The present paper studies the presence of accounting terminology in the language of this literary work, in order to find out whether it may represent an antecedent of the current economic and accounting lexicon, especially of some of the words used in the accounting standards in force today. The methodology used consisted of a comparative analysis of the paragraphs, phrases and expressions of an economic and accounting nature included in the text of this novel with the criteria and models of current accounting standards. For this purpose, our work is based on the economic and accounting terms used in the current General Accounting Plan, as explained in the first section. Our conclusions show the use of accounting terminology by Miguel de Cervantes, in his form and lexicon for telling stories, in his vision of commercial and social phenomena, and in his interpretation of their economic background. The expressions analyzed allow us to visualize the use at the time this work was published (1604 and 1615) of approximations to some criteria, principles and definitions that today occupy an essential place in current accounting standards, verifying the social roots of accounting through the use of its lexicon in popular language.

The present work analyses what the Brotherhood of Ex-combatants of the Blue Division of the Balearic Islands was and represented through the minutes and existing accounting documentation in its archives, which have been preserved in their entirety. Moreover, the project offers a contextualization of what the Blue Division was. The Brotherhood documentation includes from its establishment in 1955 until its disappearance in 1989. In this project, only the period between 1955-1970 will be analysed, where the information is properly structured. The Brotherhood of the Blue Division is formed by the ex-combatants of this unit and its main purpose was to help, as far as possible, those who belonged to it, their relatives or beneficiaries. The analysis carried out in this project concludes that those objectives were successfully achieved.

The knowledge of history helps to understand the present and to predict the future. Appling this statement to accounting profession, our intention is to contribute at the knowledge of the Romanian accounting profession history using documentary research and historiography research. About the Romanian accounting profession history there is a lack of papers concerning the key moments of the accounting profession in the socio-economic and political context of our country. This paper introduces some significant developments in the history of the Romanian accounting profession. Four developmental periods since 1850 are identified: 1850- 1900, a period that may be characterized by the adoption of the best European accounting practices, 1900-1950 when the accounting profession was really involved in economic life increasing value to the development of the economic academic life and to members, 1950-1990 the “adoption” of a soviet accounting model, accounting period that destroyed the accounting spirit and profession, 1990-nowdays, Romania began to improve its accounting system by implementing the French accounting model, in the first stage of development, continuing these days with the accounting system’s convergence with IFRS. The role played by the accounting profession in the last decades is crucial due to its motivation, the wishes to implement “the best” accounting system ever and not least in its day to day activity, developed in the interest of its members.

This paper analyses the historical evolution of the accountancy profession and the teaching of accountancy in Portugal during the 20th century and the twenty first years already passed in the 21st century. An in-depth qualitative study was carried out, resorting mainly to secondary, but also primary sources, of the main educational movements related accounting activity, framing the analysis in the Institutional Theory. The analysed period was marked by several historical events that contributed to the development of the profession and its current recognition as a professional class. All these events had an impact on both the profession and the development of accounting education.  

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