Presentation

Abstract

De Computis presents its Volume 16, Number 1 (June 2019) including five doctrinal papers that have been written by authors from Italy, Brazil, Portugal and Spain; and written in Italian (1), English (2) and Spanish (2).

Two bibliographic comments have also been published. One written by Esteban Hernández (AECA Accounting History Commission) about the book by Alan Sangster (Aberdeen University, UK) "De Raphaeli: Venetian Double Entry Bookkeeping in 1475". The other written by Julián Hernández (University of Seville) about the book by Susana Villaluenga (University of Castilla-La Mancha) "Administración y Gestión Contable de un Patrimonio Eclesiástico en el Siglo XVI: El Cabildo Catedralicio de Toledo (Accounting Management and Management of an Ecclesiastical Heritage in the 16th Century: The Cathedral Chapter of Toledo)". In addition, a review of a Doctoral Thesis written by Félix Núñez and entitled "La gestión estratégica de los corrales de comedias de Madrid a través del análisis de los libros de cuentas (1700-1744) (The strategic management of comedy pens in Madrid through the analysis of account books (1700-1744))" has been published.

The authors of this issue have been Stefano Coronella (Università Parthenope di Napoli); Giuseppe Galassi, (University of Parma); Álvaro Pereira (Federal University of Pernambuco, Brazil), Ana Maria B. Sotomayor and Jorge José Martins (Higher Institute of Accounting and Administration of Lisbon – ISCAL); Inmaculada Llibrer (Catholic University of Valencia) and Susana Villaluenga (University of Castilla-La Mancha); and Ana María Coll (University of the Balearic Islands). We thank the authors for having trusted De Computis for the dissemination of their papers. It should be noted that the publication of the Stefano Coronella's article has been the result of the exchange agreement between the Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA) and De Computis.