Presentation Vol. 15, Issue 2 (2018)

Abstract

De Computis presents its Volume 15, Number 2 (December 2018) including five doctrinal papers that have been written by authors from Spain, UK, and Brazil; and written in Spanish (2), English (2) and Portuguese (1). A Bibliographical Comment have also been published in this issue by Alberto Domingues (Conselheiro do Centro de Estudos de História da Contabilidade da APOTEC) of the book by Manuel Benavente (APOTEC) entitled “O Erário Régio e as Contas do Reino no Ano de 1765: O Poder e a Contabilidade”.
In addition, two doctoral thesis reviews have been published. One by Miguel Ángel Villacorta entitled "Accounting and Organizational System of the Spanish Railway Concessionaires: Norte (1900-1924)" and the other defended by Fernando Ignacio Gómez-Juárez entitled "The New Organization of the Economic-Administrative Area of the Real Navy Implementation and Validation in the Department of Cartagena (1772-1788)". An Editorial Note has also been
published by Begoña Prieto (University of Burgos) and Fernando Gutiérrez (Pablo de Olavide University de Sevilla); and entitled "Trends in Scientific Production in History of Accounting".