ISSN: 2310-2799
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546,196 artículos
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Año:
2022
ISSN:
1886-1881
da Silva Duarte, Domingos; Lima Rodrigues, Lúcia
Universidad Pablo de Olavide, AECA
Resumen
The historical archives of religious organizations are important primary sources for the History of Accounting (Baños and López-Manjón, 2021, and others). The Irmandade de Santa Cruz (ISC), from Braga, is one of these organizations, already multi-centennial, and was chosen for this study. The rules of its Statutes are the sources analysed to question the accounting processes in the period 1581-1762. It is intended to know the information produced, its users, administrative positions and personal profile of the brothers elected for them. This analysis followed the qualitative research methodology. The main characteristics were highlighted: detailed rules and reduced accounting expressions; records and control of accounts by activities/resources; information for the brothers in the administration; for their election, an adequate personal profile was required, omitting accounting knowledge; positions held free of charge, of the “pro-bono volunteer” type.
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Año:
2022
ISSN:
1886-1881
Santos-Cabalgante, Beatriz; Cañibano Calvo, Leandro
Universidad Pablo de Olavide, AECA
Resumen
In the middle of nineteenth century, the metal industry of Valladolid underwent a significant development due to its strategic location; in 1860 ‘Talleres de Fundición Gabilondo’ (a foundry workshop), whose case is studied in this paper, was founded. The foundry workshops were military intervened for arms production during the Spanish Civil War. This work analyses the narratives of the company from the attributional bias. The results show that the expected positive attributions to the managers are transferred to the ‘Glorious Army’ and ‘Caudillo Franco’ during the period 1936-39. In certain contexts, the narratives are used for attributing positive results to external factors, legitimating ideologies, or behaviors.
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Año:
2022
ISSN:
1886-1881
Lvova, Dina A.
Universidad Pablo de Olavide, AECA
Resumen
In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes.
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Año:
2022
ISSN:
1886-1881
Mayordomo García-Chicote, Francisco
Universidad Pablo de Olavide, AECA
Resumen
The Taula de Canvis in Valencia was founded at the beginning of the 15th century‒imitating the one in Barcelona‒as a consequence of the banking crisis of the previous century. Its Ordinances were inspired by the rules of the thirteenth and fourteenth centuries that regulated the activity of private banking. Said norms obliged to keep an account book, which had probative value and conferred security to the capitals deposited in their establishments. The Ordinances of the Taula de Canvis contemplated the application of the Simple Entry in its two books (for public entities, and for individuals), they also regulated the rendering and review of accounts at the end of the fiscal year, as well as the definition of its administrator. However, the Taula was closed eight years after its opening due to finding itself in a difficult financial situation due to incorrect management.
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Año:
2022
ISSN:
1886-1881
Gutiérrez Hidalgo, Fernando
Universidad Pablo de Olavide, AECA
Resumen
Presentation Vol. 19 (núm. 2)
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Año:
2022
ISSN:
1886-1881
Lemarchand, Yannick
Universidad Pablo de Olavide, AECA
Resumen
Premier Symposium International des Historiens de la comptabilité, First World Congress of Accounting Historians, Brussels 9-12 October 1970, In memoriam Ernest Stevelinck 1909-2001
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Año:
2022
ISSN:
1886-1881
Lemarchand, Yannick
Universidad Pablo de Olavide, AECA
Resumen
Premier Symposium International des Historiens de la comptabilité, First World Congress of Accounting Historians, Brussels 9-12 October 1970, In memoriam Ernest Stevelinck 1909-2001
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Año:
2022
ISSN:
1886-1881
Stone, Derek
Universidad Pablo de Olavide, AECA
Resumen
De Computis published this paper in June 2021. It explains how and why Pacioli probably used his mathematical skills when investigating the Venetian Method of bookkeeping, and it also indicates how this interpretation of Pacioli’s treatise gives a more logical introduction of accounting to a student.
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