Vol. 18 No. 1 (2021)

View Vol. 18 No. 1 (2021)

Published: 2023-02-09

Presentación / Presentation

Presentation

Fernando Gutiérrez Hidalgo

1-4
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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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Luca Pacioli, algebra, and double entry

Derek Stone

31-54
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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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Evolution of accounting in cuba the development of university education and accounting regulations after the 1959 revolution

Luisa María Rodríguez Fajardo

74-90
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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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An old accounting method updated “Pushdown accounting”: its application by spanish savings banks in its final stage

Leandro Cañibano

130-156
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“Coopetition” for Cultural Tourism An Accounting History Perspective

Damiano Cortese, Silvia Sinicropi, Massimo Pollifroni, Valter Cantino

157-168
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A survey of published works in De Computis (2004-2019)

Batuhan Güvemli, Ilknur Eskin

169-185
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‘Systems of values’, ‘ethical systems’, and sustainability. The economic social ‘entity’ values

Guseppe Galassi

186-201
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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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Noticias / News

News and next conferences

Fernando Gutiérrez Hidalgo

206
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