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

The topic that is presented has been developed by numerous researchers from different perspectives and focused on certain revenues that were part of the resources collected by the Royal Treasury, such as general revenues, tobacco and the contribution of the ships of the Indies in the mercantile traffic between the Metropolis and the West Indies. All these incomes are well known by Sergio Solbes, analyzed from the perspective of Economic History and in particular, the fiscal aspects, focused on income, expenses and government institutions, referring to the territory of the Canary Islands in the 17th century. These issues constitute one of his lines of research that he has been developing for several decades, with excellent results that have been reflected in various works.

The study represents a contribution to the knowledge of Portuguese accounting literature of the 18th century. In this sense, this article essentially aims to visit the accounting books published in Portugal in the 18th century, which means identifying the first books ever printed in Portugal about this field of knowledge. For this purpose, the research presents an absolute novelty in the panorama of the history of Portuguese accounting books: a manual from 1787 which, as far as is believed, constitutes new data for the specialized literature. This 1787 work, entitled Secretário Português (abbreviated designation), contains a small supplement whose theme is double-entry bookkeeping. Being this information published by means of this paper, Portuguese accounting books printed in the 18th century are now five and not four, as indicated in the existing literature: Exact Merchant in his Account Books (Mercador Exato nos seus Livros de Contas) (1758), Treatise on Double Entry Bookkeeping (Tratado sobre as Partidas Dobradas) (1764), Portuguese Secretary (Secretário Português) (1787), Bookkeepers and Merchants´ Guide (Guia de Negociantes e de Guarda-Livros (1794) and Preliminary Illustrations on the General Balance of the Business (Ilustrações Preliminares sobre o Balanço Geral do Negócio) (1800). At the same time, the article revisits Portuguese accounting agents who, along with printed books, also developed and helped to disseminate accounting. By doing all this, the paper extends current knowledge about the way accounting was disseminated in the early days of its institutionalization in Portugal.

The book we are reviewing, written by father and son, both professors and both PhDs, was published in Portugal and in Portuguese in 2016. If it weren't for the country and the language, it would already be much more popular today. It is not a book on the History of Accounting, but neither is it an ordinary book on Accounting Theory. It synthesizes the main theories of Accounting over time and, thus and to that extent, it is a book on the History of Accounting. It is a university manual and, hence, its pedagogical aspect, with the objectives at the beginning of each chapter and, at the end of each one, the activities with which it is intended to evaluate the knowledge acquired.

The Archive of the Toledo Cathedral hold an important number of uncatalogued economic documentation (rental agreement, copies of tithe, receipt, payment orders, etc.) of the Department of construction and conservation cathedral from the 16th to the 20th centuries, with different physical format, especially loose-leaf paper. Over the years, there have been several attempts to catalogue this documentation, but its enormous heterogeneity and complexity have frustrated those attempts. This paper aims to show that the study of accounting and the organizational structure in a religious corporation is an indispensable tool that can be used to order the economic records of an ecclesiastical archive. This new role strengthens the position of Accounting History in the fields of humanities and social.

El objetivo que persigue la investigación que se presenta es identificar las principales debilidades de la normativa actual que guía el proceso de gestión de riesgo en Cuba con relación a la actualización de los estándares internacionales. Para ello, el análisis se apoya en el estudio del desarrollo histórico de la gestión de riesgo en estrecho vínculo con el control interno y la contabilidad. En consecuencia, el análisis estudio se divide en dos etapas y considera como punto de inflexión el año 2011, momento en el que el país da un paso de avance al alinear el control interno con los estándares internacionales y adopta el enfoque COSO a partir de la Resolución 60/2011 de la Contraloría General de la República. Se obtiene como principal resultado la identificación de las flaquezas del actual sistema normativo que da origen a futuras líneas de investigación.

The Spanish Journal of Financing and Accounting (REFC) was created in 1972 at the initiative of the Accounting Department of the Autonomous University of Madrid; AECA took over the journal in 1985 and, starting in the 1990s, international practices were adopted that affected the Editorial Board and the evaluation of the manuscripts received. On the occasion of the 2003 EAA Congress in Seville, issue 115 of the REFC was published entirely in English and its name was supplemented with that of the Spanish Journal of Finance and Accounting (REFC/SJFA); in 2007 it obtained recognition from the Spanish Foundation for Science and Technology (FECYT) and, in 2008, from the Web of Science -Social Sciences Citation Index (SSCI), with mention in 2010 in the Journal of Citation Report (JCR); also in Scopus in 2010. The internationalization process undertaken is encouraged by the publication of the journal by Routledge, starting in 2014, which meant a significant increase in the number of manuscripts received, its wide dissemination in the international media and of the regular and systematic use of instruments for measuring the quality of the journal. Reference is made to the bibliometric studies on the REFC/SJFA and to the Conferences, Symposiums and Congresses that it promotes or in which it participates.

The commitment of the treasuries of Spain, France and England to their Navies was gradually increased as the eighteenth century progressed. The will of these three enlightened states to carry out the correct management of naval resources extended to the decks of the ships, where those in charge of the economy on board were also responsible for the accounting. The purpose of this paper is to understand how the work of the onboard accountants was carried out and how it affected the ship’s environment, how they attained the position, which tasks were entrusted to them, what records were made and how and to whom they rendered accounts. The study will be carried out through a comparative analysis of the main regulations. The conclusion is that although the onboard accountants have similar functions in all three cases, the way in which the roles were successfully carried out in each country was very different.

Hilario Casado offers the scientific community with this new monograph a reflection and work tool on insurance (especially maritime) in the transition from the Middle Ages to Modernity in Castile and we could almost say in Europe.

This paper presents an overview of the only known Venetian manual on double entry bookkeeping that predates Pacioli’s Particularis de Computis et Scripturis: de Raphaeli’s La Riegola de Libro, or The Rules of Bookkeeping. Written in 1475, it was lost until 1989, escaping the attention of Fabio Besta, Vincenzo Vianello and others in the 19th and 20th centuries who desperately sought to disprove Pacioli’s authorship of his treatise. Had they found it, a different history would be told, but would Pacioli’s place have been usurped? This study considers the purpose behind de Raphaeli’s instructional manual; its content; what it tells us about how Venetian wholesale merchants did their bookkeeping in the 15th century; and about how bookkeeping was taught by tutors before Pacioli removed the need for a tutor in 1494.