The general purpose of this paper is to offer a complete profile of the origins, the evolution and the multiform development of accounting history in Spain, as well as the possible directions of its future evolution. Making reference to the scientific activities and the most recent studies it has been tried to show the remarkable degree of development reached by this discipline, thanks among other things to the synergy obtained by the collaboration between the academic institutions and the professional organizations, a particular characteristic of the Spanish experience. Inserted in a general picture of synthesis, this paper offers an account of this experience, an experience that has been able to locate the Spanish accounting history and its representatives in the first place of the European environment. In order to obtain its objective, the paper has made a wide use of documentary sources, with constant reference to writings and Spanish texts on the matter. It has also been resorted long to the electronic sources, of fundamental importance not only by the innovating value of this technology considered in itself, but also by the possibilities that offer for a constant and precise putting to the day of the scientific data and the set of initiatives in relation to the Spanish accounting history. Throughout the paper the diverse original documents, normative and treatises, essential to reconstruct the different stages from accounting history, have been taken in consideration as well as the studies conducted on such. In this way it has been tried to present, step by step, a general picture of the Spanish accounting historiography, that will serve to locate and to interpret better the value of the sources and the indicated evidences. To the object to contribute to this objective, at the end of the text a wide bibliography has also been arranged, that reveals the remarkable amount - and quality of texts available on the matter.
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