Vol. 16 No. 2 (2019)

View Vol. 16 No. 2 (2019)

Published: 2023-02-09

Presentación / Presentation

Presentation

Fernando Gutiérrez Hidalgo

1-6
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Artículos Doctrinales / Doctrinal Articles

The Logroño foundling hospital during the transition from the Ancien Regime to liberalism Accounts and management of a riojan institution (1794-1845)

Juan José Martín García

7-41
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Ad hoc accounting and accountability for the local governance of an epidemic crisis the yellow fever in Cádiz in 1800

Mariló Capelo, pedro Araújo

42-68
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Double–entry bookkeeping: history, importance and pedagogy (with special reference to its institutionalization in portugal, 1755–1777)

Miguel Gonçalves

69-142
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Social accounting and ancient javanese society the case of Borobudur Temple

Purweni Widhianningrum

143-159
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Lease accounting an inquiry into the origins of the capitalization model.

José Morales Díaz, Miguel Ángel Villacorta Hernández, Florentina Iulia Voicila

160-187
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Noticias de Archivos / News from Archives

Vocation and memories of an accounting historian

Esteban Hernández Esteve

214-265
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Obituario / Obituary

Obituary Richard Victor Alvarus Mattessich

Giuseppe Galassi

266-268
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Noticias / News

News and Conferences

Fernando Gutiérrez Hidalgo

269-272
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