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.
This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net...
Marshall, Mary; Women legislators -- Virginia; Taxation; Women's Roundtable; Property rights; Elderly; Mental health; Federal Council on the Aging (U.S.); National Conference of State Legislators; Southern Legislative Conference;
direct conversion USB tape deck to computer creating .wav file at 48000/khz, 32-bit float
Accounting -- History;Accounting -- History -- Research;Accounting -- History -- Bibliography
Over 200 books and articles on accounting history published 1969-1977 are listed in an annotated bibliography and assessed in Part I. Part II makes the following suggestions for future research: (i) more bibliographies (ii) influence of the...