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.
Salvador de Solózano, Bartolomé, 1544-1596;Accounting -- Spain -- History
Until very recently almost nothing was known about the life of Bartolomé Salvador de Solórzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and...
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...
After urgent invitations by,the editors, W. A. Paton has sent us some recollecions of the circumstances leading to his interest in accounting, and of his experience as a writer in this field. The editors have added a bibliography of his major...
