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.