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 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...