Spanish research in accounting history

              SPANISH RESEARCH IN ACCOUNTING HISTORY
Esteban Hernandez Esteve, a long time
member of the Academy of Accounting
Historians, reported in the December, 1994
issue of Tecnica Economica, that during the past
years, there has been a noticeable increase in
accounting history research and participation
by Spanish researchers in national and interna­tional
accounting conferences. The creation of
the Accounting History Commission within
the Asociacion Espanola de Contabilidad y
Administracion de Empresas (AECA) and the
participation of academics and practitioners
have been particularly significant in raising
the interest in accounting history.
Esteve provides a lengthy list of papers
presented by Spanish researchers. These
papers represent significant contributions to
accounting history literature. Selected
accounting research papers presented during
the past eighteen months are listed below:
V Congreso De La Asociacion De Historia
Economica, San Sebastian, September 29—
October 1, 1993:
"La industria del jabon en Sevilla en los sig-los
XV a XVIII: algunos 'ensayes' real-izados
para la fijacion de precios y otra
documentacion contable de costes,"
Rafael Donoso.
"Noticia de la contabilidad del Banco
Nacional de San Carlos en sus primeros
tiempos (en torno a 1787)," Esteban
Hernandez Esteve.
17th Annual Congress of the European
Accounting Association, Venecia, April 6-8,
1994:
"Cost Accounting and Dialogue: The Case of
the Royal Soap Factory of Seville
(1525-1615)," Salvador Carmona and
Rafael Donoso.
"Enlightenment and Accounting in the
Royal Tobacco Factory of Seville
(RTFS)," Fernando Gutierrez-Hidalgo.
"The Accounting Treatises by Luca Pacioli
(Venice, 1494) and Bartolome Salvador
de Solorzano (Madrid, 1590). Some
Comments and Comparisons," Esteban
Hernandez Esteve.
"Fra Luca Paciolo in Translation: The First
English Book on Bookkeeping," Juan J.
Lanero.
"The Spanish Military Pension Fund and its
Accounts in the 18th Century,"
Guillermina Martinez Casado and Maria
Pilar Perez Garcia.
"Tax Influences on Twentieth Century
Spanish Accounting," Vicente Prades
Albalat.
"Programmes of Investigation in Account­ing:
Paccioli-Mattesich and its Futura
Projection," Francisco Javier Quesada
Sanchez.
Jornada Conmemorativa del Quinto Cente-nario
de la Obra de Luca Pacioli "De Las
Cuentas y Las Escrituras" (1494-1994), Uni-versidad
de Alcala de Henares, April 21, 1994:
"En memoria de Sebastian de Jocano y
Madaria doscientos anos despues de su
Disertacion Critica... (1793) — mesa
redonda sobre historia teoria y profe-sion
contables," Rafael Donoso and
Alberto Donoso.
"Algunas notas para la historia de los profe-sionales
de la contabilidad—mesa
redonda sobre historia, teoria y profes-ion
contables," Enrique Fernandez Pena.
"La partida doble en Castilla en el siglo
XVI—mesa redonda sobre historia,
teoria y profesion contables," Jose
Maria Gonzalez Ferrando.
"Vida y obra de Luca Pacioli. Reflexiones
en el Q u i n t o Centenario de la publica­t
i on de la Summa," Estaban
Hernandez Esteve.
"Algunas reflexiones personales en torno a
la historia de la contabilidad—mesa
redonda sobre historia, teoria y profe­sion
contable," Jorge Tua.
VI Encuentro de Profesores Universitarios de
Contabilidad, Madrid, May 26-28, 1994.
"Analisis de los registros contables en la
Hacienda municipal espanola en la
segunda mitad del siglo XVIII:
Referencia especial al Municipio de El
Puerto de Santa Maria," Yolanda
28 The Accounting Historians Notebook, Spring, 1995