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.

Sulle origini, sull'evoluzione e sullo stato dell'arte della Storia della Contabilità in Spagna (Origin, evolution and state of the art of Accounting History in Spain)

LEPORE, Amedeo
2005

Abstract

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.
El objetivo general de este trabajo es el de ofrecer un perfil completo de los orígenes, la evolución y el multiforme desarrollo de la historia de la contabilidad en España, así como de su posible evolución futura. Haciendo referencia a las actividades científicas y a los estudios más recientes se ha intentado mostrar el notable grado de desarrollo alcanzado por esta disciplina, gracias entre otras cosas a la sinergia lograda por la colaboración entre las instituciones académicas y las organizaciones profesionales, una característica particular de la experiencia española. Inserto en un cuadro de síntesis general, se ofrece el relato de esta experiencia, que ha conseguido situar la historia de la contabilidad española y sus representantes en el primer lugar del concierto europeo. Para conseguir su objetivo, el trabajo ha hecho un amplio uso de fuentes documentales, con constante referencia a los escritos y a los textos españoles sobre la materia. También se ha recurrido largamente a las fuentes electrónicas, de fundamental importancia no sólo por el valor innovador de este tecnología considerada en sí misma, sino asimismo por las posibilidades que ofrece para una constante y puntual puesta al día de los datos científicos y del conjunto de iniciativas en relación con la historia española de la contabilidad. A lo largo del artículo se han tomado en consideración los diversos documentos originales, normativas y tratados, esenciales para reconstruir las distintas etapas de la historia contable, así como también los estudios efectuados sobre los mismos. De este modo se ha pretendido construir, paso a paso, un cuadro general de la historiografía contable española, que sirva para situar e interpretar mejor el valor de las fuentes y las evidencias señaladas. Al objeto de contribuir a este objetivo, al final del texto se ha dispuesto también una amplia bibliografía, que revela la notable cantidad -y calidad- de los textos disponibles sobre la materia.
Historia de la contabilidad
España
estado de la cuestión
perspectivas
Accounting history
Spain
state of the art
prospects of future development
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.12570/26913
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
social impact