Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and...
This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from...
Castillo, Diego del. Tratado de Cuentas;Executors and administrators -- Spain -- Accounting -- History;Estates -- Spain -- History
This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.
The many scholarly works of the late Professor Federigo Melis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean...