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

El nacimiento del Archivo Histórico Diocesano del Obispado de Canarias1 tiene su origen en el traslado por Bula del Papa Eugenio IV -dada en Florencia el 25 de agosto de 1485-, desde el Rubicón de Lanzarote a la isla de Gran Canaria. El documento más antiguoque se conserva se corresponde con el primer libro de Bautismo de la Iglesia del Sagrario que comienza en 1496.

Comentario sobre el libro de Manuel Sánchez Martínez: El món del crèdit a la Barcelona medieval, Seminari d'història de Barcelona. Barcelona quaderns d'història, Barcelona: arxiu històric de la Ciutat de Barcelona, 2007

Noticias

Year after year, throughout its centennial history, the Tranvías Eléctricos de Granada Co. has maintained clear stability in the balance sheets it has presented to the market. Between 1904 and 1972, this continuity was only interrupted on two occasions, both coincident with significant changes in the society's strategy and structure.The long term analysis of this serial history provides an interesting insight into the study of the tram sector and, in particular, into the real accountancy practices applied by a Society which came to be one of the most important tram companies in Spain.  

In Germany, the development of cost accounting during the 20th century has been advanced by economists and engineers at the same time. As far as economists and engineers cooperated in mixed committees it is difficult to separate their individual contributions. In the contrary, the contributions are exactly identifiable when they have been published at their own responsibility in a book / journal or implemented in a firm. Following these criterions in our article we describe and analyze four contributions of German engineers. In the second half of the 20th century the “flexible Grenzplankostenrechnung” (“Standard Marginal Costing and Contribution Costing) is the outstanding contribution of engineers to the field of cost accounting. Beside this some components of the “flexible Grenzplankostenrechnung” run like a red thread through the cost     accounting contributions of the engineers. This is the reason why we look at this cost accounting system to be the most important contribution in this historical period. Nevertheless the four cost accounting systems mentioned above may be characterised as independent new designs. Commonly the pragmatic contributions of the engineers refer to technical problems for the evaluation of their planning und steering alternatives cost information is necessary. These contributions embody indications of the design of new cost accounting systems. We combine these indications with the present state of the art and formulate in Chapter D “Conclusions for the design of new cost accounting systems”.

This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also aims to compare historical phenomena which occurred in Chinese accounting over the years, and then to assess comparatively or critically the effects of culture with politic and the economic transformations on the development of Chinese accounting. The Science Sociology is the determinant component for analyzing the terms of transformation in Accounting. Political factors are related to cultural factors. First era were shaped under communist regime pressure and state-centered governance, second era have been shaped by liberalization and market-oriented model. The government called this model ‘Open-Door Policy’. The main point of this policy was to harmonize and modernize Chinese accounting with the westerns technical requirements and management skills. In recent years and for the recent era, those policies kept their influence and force Chinese government to publish new accounting standards which are harmonized with international accounting standards. Chinese Accounting System is now closer to International Accounting Standards than the past practice; however it keeps its collectivist, conservative and long-term characteristic and design. Cultural effects still shape the Chinese accounting area.

Tesis Doctoral de Miguel Ángel Cillanueva de Santos: Análisis de los libros de fábrica de la catedral de Segovia: 1524-1699 Analysis of the books of factory of the cathedral of Segovia: 1524-1699

Comentario sobre el libro: Un incunable científic català: suma de la art de arismètica de Francesc Santcliment, compuesto de dos volúmenes: Vol. I: Joana Escobedo: Estudi; Vol. II: Francesc Santcliment: suma de la art de arismètica, Barcelona: Pere Posa, 1482, Edició facsímil a cura de Joana Escobedo, Barcelona: Biblioteca de Catalunya, 2007, 111 págs., 136 fols, sin numerar.

Interview to Esteban Hernández Esteve conducted by prof. Oktay Güvemli, convenor of the 12th WCAH