Vol. 18 No. 1 (2021)

Presentación / Presentation

Presentation

Fernando Gutiérrez Hidalgo

1-4
- PDF (Español (España))
- PDF
DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.411

Artículos Doctrinales / Doctrinal Articles

The accounting method proposed by Bonifacio González Ladrón de Guevara in contrary to the double entry system (1880-1905)

Isidoro Guzmán Raja, Manuela Guzmán Raja

5-30
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DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.413
Luca Pacioli, algebra, and double entry

Derek Stone

31-54
- PDF (English) (Español (España))
DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.414
Revisiting the boundaries of the sacred guilds and brotherhoods’ accounting in the last decade of the 16th century

Juan Baños, Jesús D. López-Manjón

55-73
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DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.415
Evolution of accounting in cuba the development of university education and accounting regulations after the 1959 revolution

Luisa María Rodríguez Fajardo

74-90
- PDF (Español (España))
DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.416
Accounting and the stigma of poverty the case of the “shameful poor” and Pio Monte Della Misericordia of Naples in the 17th and 18th century

Roberto Rossi

91-129
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DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.417
An old accounting method updated “Pushdown accounting”: its application by spanish savings banks in its final stage

Leandro Cañibano

130-156
- PDF (Español (España))
DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.424
“Coopetition” for Cultural Tourism An Accounting History Perspective

Damiano Cortese, Silvia Sinicropi, Massimo Pollifroni, Valter Cantino

157-168
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DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.425
A survey of published works in De Computis (2004-2019)

Batuhan Güvemli, Ilknur Eskin

169-185
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DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.426
‘Systems of values’, ‘ethical systems’, and sustainability. The economic social ‘entity’ values

Guseppe Galassi

186-201
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DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.427

Comentarios Bibliográficos / Bibliographic Comments

Reseña del libro de Paula Martínez Hernández, El tesorero vitoriano Ochoa de Landa. Cuentas de la casa de Juana I de Castilla (1506-1531)

Germán Gamero Igea

202-205
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DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.428

Noticias / News

News and next conferences

Fernando Gutiérrez Hidalgo

206
- PDF (Español (España))
- PDF
DOI: https://doi.org/10.26784/issn.1886-1881.v18i1.429

Presentación / Presentation

Presentation

Artículos Doctrinales / Doctrinal Articles

The accounting method proposed by Bonifacio González Ladrón de Guevara in contrary to the double entry system (1880-1905)

Luca Pacioli, algebra, and double entry

Revisiting the boundaries of the sacred guilds and brotherhoods’ accounting in the last decade of the 16th century

Evolution of accounting in cuba the development of university education and accounting regulations after the 1959 revolution

Accounting and the stigma of poverty the case of the “shameful poor” and Pio Monte Della Misericordia of Naples in the 17th and 18th century

An old accounting method updated “Pushdown accounting”: its application by spanish savings banks in its final stage

“Coopetition” for Cultural Tourism An Accounting History Perspective

A survey of published works in De Computis (2004-2019)

‘Systems of values’, ‘ethical systems’, and sustainability. The economic social ‘entity’ values

Comentarios Bibliográficos / Bibliographic Comments

Reseña del libro de Paula Martínez Hernández, El tesorero vitoriano Ochoa de Landa. Cuentas de la casa de Juana I de Castilla (1506-1531)

Noticias / News

News and next conferences

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