Vol. 22 No. 1 (2025)

View Vol. 22 No. 1 (2025)
Published: 2025-06-27

Presentación / Presentation

  • Presentation

    Fernando Gutiérrez Hidalgo
    I - III
    DOI: https://doi.org/10.26784/issn.1886-1881.22.1.12233

Artículos Doctrinales / Doctrinal Articles

  • Genoa 1340, Double Entry, and ‘Gold Coasting’

    Mikhail Kuter , Marina Gurskaya, Albert Gurskii
    1 - 33
    DOI: https://doi.org/10.26784/issn.1886-1881.22.1.11927

  • From ‘system approach’ to system ontology An historical perspective

    Giuseppe Galassi
    34 - 56
    DOI: https://doi.org/10.26784/issn.1886-1881.22.1.12026

  • Accounting System and Practices at Jerónimos Monastery (Portugal) An Analysis of the Book of Expenses and Receipts at the End of 1833

    Leonor Fernandes Ferreira, Cátia Martins
    57 - 108
    DOI: https://doi.org/10.26784/issn.1886-1881.22.1.12069

  • The role of accounting in the final project of studies as a final subject in Business Studies in Spain (1922-1953)

    Pedro Lorca Fernández, Javier De Andrés Suarez, Manuel Fuente Bayón
    109 - 149
    DOI: https://doi.org/10.26784/issn.1886-1881.22.1.12164

Comentarios Bibliográficos / Bibliographic Comments

Tesis Doctorales / Doctoral Theses

  • The development of double-entry bookkeeping in the 13th-15th centuries

    Marina Gurskaya
    179 - 182
    DOI: https://doi.org/10.26784/issn.1886-1881.22.1.12202

Crónicas / Chronicles

  • Los diezmos de la Catedral de Valencia y sus registros (Siglo XVI)

    Francisco Mayordomo García-Chicote
    183- 188
    DOI: https://doi.org/10.26784/issn.1886-1881.22.1.12203

Noticias / News

  • News and next Conferences

    Fernando Gutiérrez Hidalgo
    189 - 190
    DOI: https://doi.org/10.26784/issn.1886-1881.22.1.12241