This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
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...