The Commission of Accounting History of AECA

Abstract

Because of several contacts previously held, towards the end of 1991 a working lunch
took place at the Autonomous University of Madrid where the seeds of the future Comisión
de Historia de la Contabilidad de AECA, that is, Commission of Accounting History of
AECA were sown. As everybody knows, AECA stands for the Spanish Association for Accounting and Management. Jorge Tua, who at that time was Vice-rector of said University, convened this lunch. Beside the host attended the lunch Enrique Fernández Peña, José María González Ferrando, Esteban Hernández Esteve, Francisco Ibisate García and Fernando Martín Lamouroux. In the course of the lunch, Enrique Fernández Peña, in his capacity as member of the Board of Directors of AECA, exposed his desire to make a proposal to create within the Association a Commission of Accounting History. He thought that this discipline, not very well known, had most interest. In this way, it would become institutionalized and its study and research enhanced. To this effect, he was interested to know the opinion that the attendees had of his idea and whether they would support it if the case would arrive.