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

El trabajo de investigación que hemos realizado se basa fundamentalmente en ladocumentación de la fábrica de harinas La Montserrat (1898-1984), que se encuentradepositada en el Arxiu Històric de Girona. En un primer momento se planteó estrictamentecomo una tesis doctoral de historia de la contabilidad de una empresa privada con ánimo delucro: estudiar la creación, organización y funcionamiento de la empresa harinera; concretarsu entorno local, regional, estatal e internacional; analizar las corrientes contables en bogadesde finales del siglo XIX hasta mediados del XX y cual de ellas aplicaba la empresa –enbase al contenido de los libros de cuentas–, así como su evolución a lo largo del tiempo, sinolvidar la normativa mercantil, fiscal y laboral correspondiente. Debía completarse con unanálisis contable de los balances y resultados para determinar las características económicas,financieras y patrimoniales de la empresa y, finalmente, averiguar las causas que motivaron sucierre definitivo.

Spain experienced a social, economic and political transformation between the Old and the New Regime. This transformation meant a dramatic change in the way the country was organized until then. The ingrained deficit of the state provoked several attempts aiming at taking control over the local resources, which enjoyed an enviable financial situation. The system implemented was based on the approval, management and control of a budget. This measure allowed the state to have an information and control system over the local councils and their powers. The aim of this paper is to show the transformation undergone by the accounting system in local councils from the Old to the New Regime. It turned into both, a control system over local resources and a liberalization device for internal management. The present study follows a positivist approach and is based on primary sources located at the Archivo Histórico Municipal de Carmona, as well as on current laws and regulations during the period under study.

El objeto de este estudio histórico-contable es la sociedad Trenor y Cía., una de lasempresas más relevantes en el contexto de la economía valenciana del siglo XIX. Durante elperíodo 1851-1870 ocupaba el segundo lugar de las compañías comerciales valencianas porcifra de capital social, que era de 8.000.000 reales de vellón, y el cuarto lugar por cantidadsatisfecha de contribución comercial.La sociedad colectiva Trenor y Cía. fue constituida en 1838 por Tomás TrenorKeating, de origen irlandés, y estuvo regida a lo largo de su historia por tres generaciones deesta familia, siendo disuelta en 1926.

Intervention of Esteban Hernandez Esteve at the panel dicussion "Getting research published". The Fourth Accounting History International Conference, Braga (Portugal), September 7-9, 2005

Informe sobre los trabajos publicados en los números 1 al 3 de la revista Report on works published in issues 1 to 3 of the journal

Noticias

The Santa Capilla de San Andrés in Jaén is a charity institution founded in 1515 that still functions. Its accounting system was established to take the accounts to the receptor or collector. The accounting was performed by the Charge and Discharge method and besides the main book of this method it was also supported by several books, such as the book of the hacienda, the monthly expenses book and the booklet of outstanding income. In this paper, we have studied the collection function performed by the receptor on the basis of the huge amount of data provided by the account books regarding the period 1650-1900. By fulfilling this task we have devoted special attention to the efficieny with which the collection function was performed, as well as to the changes introduced to improve it and the success met in this process. One of the main means implemented by the institution directorship to incentivize the receptor to carry out his function efficiently and to bring down the amount of outstanding income was to change his remuneration system. Thus they passed from giving a fixed wage to a remuneration by results expressed by a percentage of the income collected. It was an interesting     experience but the comparison of the amount of the outstanding income under both remuneration systems, taking into account the evolution of the yearly income and the belongings of the institution, shows that this change was exclusively for the benefit of the receptor but not of the institution. The change of the remuneration system did thus not achieve the proposed objective.

The English accounting literature offers relatively little insight into past and current research and publication efforts in Latin America. In trying to fill some of this gap we investigated this issue from the viewpoint of Argentina. We begin with some words about our methodology; then we review the evolution of Argentine accounting institutions and its close relationship to academia as well as its accounting journals. Later we concentrate on the foreign influence (from Spain, France, Italy, America, England and Germany) on Argentine accounting publications during the earlier part of the 20th century. Then, we offer a survey of Argentine accounting publications during the first half of the twentieth century, and its major authors. The rest deals mainly with authors and publications of the second half of the 20th century (and its Anglo-American influence) from the point of view of such sub-areas as general accounting theory, financial accounting, auditing, cost and managerial accounting, social accounting, and governmental accounting.

In the Ottoman Empire under specific conditions estate settlements and distribution entered the domain of the legal system. These conditions can be summarized as any of the below: -The deceased owes money to the state, -The deceased has no inheritors, -There is a dispute between the inheritors, -When there are children who must be legally protected. The objective of this study is to give information about estate accounting in the Ottoman Empire and present a sample from the 17th century. In the Ottoman Empire estate accounting and settlement served to maintain social order by ensuring the continuation of debt-credit relationship even when one of the parties died and also by ensuring the rightful discharge of estates between those with rights to the estate.