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

In this work, we observe the events that took place in the Treasury of the army and kingdom of Majorcabetween 1715 and 1753, introducing firstly the establishment of the alternation between treasurers at a very early date, not yet recorded in the rest of the territories. Likewise, the death of two of them in active service allows us to propose and to answer some questions: what happens after a decease, what it implies for the office and for theaccounting, what kind of protocols are opened and who intervenes in all of them, evaluating also the judicial processes that are carried on against the executor and the heritors. The objective is to reveal the answers given by the documentation about these facts and also to see the consonance between this treasury and the decisions made by the General Treasury, analyzing at last the accounting of this chronological framework, in order to identify its relevance.

The objective of this paper is to provide evidences of concerns about social accounting issues in ancient Javanese society in the case of Borobudur temple reliefs. This paper uses qualitative and interpretative approach as method. The data were collected through library research and observation in Borobudur temple. The result proves that social accounting in ancient Java was interpreted, as the manifestation of human’s spiritual journey to liberate himself from worldly desire in the quest for supreme enlightenment. The determination of sima and narrative reliefs about punishment for someone who captures and consumes natural resources excessively, provides evidences of good moral values contained in accounting and their implementation in business life. Based on the Buddhist philosophy, social accounting eventually came as an economic control and mediator for conflicts between human beings, their needs, and their environment in a holistic manner.

Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019. The new standards introduce an important change in the lessee’s accounting model, impacting entities’ accounting ratios, systems, internal controls, etc. Lessees will have to apply a capitalization model for almost all lease operations. In other words, nearly all lease operations will be shown on the lessee’s balance sheet, and there will be very few off-balance sheet leases. The aim of this paper is to explain the evolution of lease accounting standards from the beginning of the 20th century up until the present day, i.e. to analyze how this accounting area has evolved driven both by one of the basic accounting principles: “substance over form” (nowadays universally admitted), and also by the “utility paradigm”. While initially no leases were capitalized (following the legal form of the operations), subsequently (in the second stage) some of them did start to be capitalized (“finance leases”) under the assumption that they were very similar to financed purchases. Nowadays (under IFRS 16/Topic 842 – the third stage) almost all leases are capitalized for comparability and other reasons. This is the accounting area in which the “substance over form” principle has been most widely applied in modern accounting history. We fundamentally use historical information from primary sources (historical accounting standards, pronouncements of accounting standards issuers, historical research works, etc.) and we focus on US GAAP and IFRS standards.

Was born in 1922 in Trieste, Italy, and died on September 30, 2019 in Vancouver, Canada. He grew up in Vienna, graduating with a Dr. rer.pol. in 1945, Degree of Doctor of Economic Sciences, Hochschule fur Welthandel, nowadays Wirtschaftsuniversitat Wien, Economic University of Vienna. He had the following academic positions: fellow of the Austrian Institute of Economic Research, Vienna (1945-47); lecturer at the Rosenberg College (St. Gallen, 1947-52); then he emigrated to Canadà, where he became professor of commerce and economics and Department Head of Commerce at Mt. Allison University (Sackville, N.B. 1953-59), after working for a year in an insurance company, Actuarial and Auditing Department, in Montreal; from 1959 to 1967 he served as a tenured associate professor, University of California, Berkeley, School of Business Administration , following one year in a visiting position; in 1966-67 he simultaneously held a chair in economics at  the Ruhr Universitat, Bochum, Germany;  the final position was at University of British Columbia, Arthur Andersen chair (Vancouver, 1967-87; since 1987 Prof. Emeritus); professor, Technische Universitat (Vienna, 1976-78—simultaneously with his position at UBC); he held also various visiting professorships at universities in Austria, Germany, Italy, Japan, New Zealand, Spain and Switzerland.

Conference of the historian, Esteban Hernández Esteve, on the occasion of the celebration of VI International Meeting of Accounting History Luca Pacioli, held in Naples, from November 7 to 9, 2019. << Mr President, Authorities, dear friends and colleagues all. You will allow me to give this act a bit of warmth and intimacy, in which we are all co-workers and research, use a collective tutelage, which does not diminish the respect I have for all of you. My talk, as its title suggests, will be about the emergence of my vocation as a historian, its circumstances and motivations, variations in time, stages in its approach and development, as well as current approaches in relation to the mission and importance of the history of accounting. >>

“De Raphaeli: Venetian Double Entry Bookkeeping in 1475” de Alan Sangster (Aberdeen University, UK). Comentario realizado por: Esteban Hernández Esteve (Comisión de Historia de la Contabilidad de AECA).

News and announcement of upcoming Congresses on Accounting History

“Administración y Gestión Contable de un Patrimonio Eclesiástico en el Siglo XVI: El Cabildo Catedralicio de Toledo” de Susana Villaluenga (Universidad de Castilla-La Mancha). Comentario realizado por: Julián Hernández Borreguero (Universidad de Sevilla).

“La gestión estratégica de los corrales de comedias de Madrid a través del análisis de los libros de cuentas (1700-1744)” Tesis doctoral de Félix Núñez (Universidad Autónoma de Madrid). Directores: Herenia Gutiérrez (UAM) y Víctor de Lama (UCM).

News and announcement of upcoming Congresses on Accounting History