Vol. 20 No. 1 (2023)

View Vol. 20 No. 1 (2023)

Published: 2023-06-30

Presentación / Presentation

Presentation

Fernando Gutiérrez Hidalgo

I - III
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Artículos Doctrinales / Doctrinal Articles

The Municipal accounting reform in Portugal by Costa Cabral and its impact in the 19th Century (1842-1900)

Fernando de Sousa, Fernanda Alberto, Cristina Góis, Fátima Conde, Maria da Conceiçao Marques, Miguel Lira

1-30
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‘Going concern’ assumption and ‘liquidation’ assumption. The contribution of economia aziendale in historical perspective

Giuseppe Galassi

31-44
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A parallelisism between the teaching of accounting and the development of the accounting profession in Portugal - 20th and 21st centuries

Adriana F. G. Cunha, Helena I. B. Saraiva

45 - 73
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Study of the brotherhood of ex-combatants of the Blue Division of the Balearic Islands through its accounting documentation (1955-1970)

María Llompart Bibiloni, David Pons Florit

74 - 103
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Analysis of the use of current accounting terminology in The Quixote

Andrés Navarro Galera

104 - 127
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Russian Accounting Society of Mutual Assistance. History of the Academic Society of Accountants

Viatcheslav Sokolov, Svetlana Karelskaia, Ekaterina Zuga

128 - 152
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The Change in accounting at the University of Coimbra (1772) during the illustrated reforms

Liliana Emanuela Alves Ferreira

153 - 192
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Noticias de Archivos / News from Archives

Library of José María González Ferrando

Fernando Gutiérrez Hidalgo

193 - 194
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Obituario / Obituary

Esteban Hernández Esteve

Fernando Gutiérrez Hidalgo

195 - 197
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Crónicas / Chronicles

La Creación de AECA y sus primeros 20 años de actividad (1979-1999)

Leandro Cañibano Calvo

198 - 222
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Noticias / News

News and next conferences

Fernando Gutiérrez Hidalgo

223 - 229
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