Some reflections on the orientations and volume of accounting history research in the 21st century.

Este artículo toma como punto de partida el 8th World Congress of Accounting Historians e intenta identificar las orientaciones que la investigación en historia de la contabilidad ha seguido desde entonces, es decir, desde el año 2000 hasta el 2007, los primeros años del siglo XX. El principal propósito de este ensayo es averiguar si ha habido novedades significativas en las direcciones de la investigación o, si por el contrario, su desarrollo ha seguido el curso previsible. Trataremos de asociar este propósito al estudio del volumen de la investigación publicada a este respecto en las principales revistas de contabilidad. Después de haber examinado y descrito la evolución de la historia de la contabilidad en estos primeros años del presente siglo, presentaremos algunas consideraciones personales acerca de los derroteros en que la investigación podría moverse en el próximo futuro. Taking as starting point the 8th World Congress of Accounting Historians this paper attempts to identify the orientations followed by accounting history research in the first years of the 21st century, that is, from 2000 up to 2007. The main purpose of the attempt is to find out whether there have been significant novelties in the directions of research or, on the contrary, its development has run in the foreseeable course. We shall try to associate this purpose to the study of the amount of related research published in the main accounting journals. After having examined and described the developments of accounting history research in the first years of present century, the paper presents some considerations on the directions in which research should move in the next future.Historia de la contabilidad, investigación, tendencias, siglo XXI. Accounting History, research, orientations, 21st century.

Pedro Luis de Torregrosa, primer contador del libro de Caxa de Felipe II. Introducción de la contabilidad por partida doble en la Real Hacienda de Castilla (1592)

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Vocación y Recuerdos de un Historiador de la Contabilidad

As its title can tell, my contribution will concern the emergence of my vocation as a historian, including its circumstances, reasons, and their changing over time, as well as the phases of its approach and development, including the current approaches carried out concerning the mission and the importance of accounting history.Mi charla, como su título deja entrever, va a versar sobre el surgimiento de mi vocación de historiador, sus circunstancias y motivaciones, variaciones en el tiempo, etapas en su enfoque y desarrollo, así como de los planteamientos actuales en relación con la misión e importancia de la historia de la contabilidad

Accounting history, a privileged way to approach historical research. An illustrative case: the war of France and the holy see against Spain, 1556-1559

The international expansion of accounting history in the last fifteen or twenty years has really been impressive. It has reached a level that has opened a new stage of development, a stage that calls for a new conception of the discipline that lives up to the degree of maturity that it has reached. The new concept of accounting history has to view it not only as a study of the evolution of accounting and related matters, but as a privileged way to approach historical research as a whole. And that because all or almost all human activities have an economic aspect and therefore they need to keep accounts in one or other way. However most historical events, even the most important, have been described and interpreted without considering at all the possible existence of accounting registers related to them. Consequently there are thousands and thousands of account books and bundles of accounting records all over the world gathering the dust of ages, because they have been never touched by a historian's hand. Practically the only historians that base their researches on account books are the accounting historians. Thus most of them, when practising archival research, do not limit themselves to search for the evolution and changes of accounting theories, techniques or practices. They go far beyond and explore the events and operations recorded in the account books attempting to place them into the correct context in order to find out their historical significance. They have it quite clear. What really is missing in this context is a formal statement of the authentic nature of accounting history -a sub-discipline of economic history- as a very effective way to research not only into economic subjects, but into every subject trough the accounting documentation kept because of its economic facets. The formulation of this statement is the main purpose of the present paper. And it wants to make clear the new conception of accounting history through an illustrative case: the war held by Henry II, king of France, and the Pope Paul IV against Philip II, king of Spain, in the years 1556-1559

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Noticia

Las Contadurías de Libros de la Contaduría Mayor de Hacienda a Mediados del Siglo XVI: The Account Books Offices of the Central Body of the Royal Exchequer of Castile in the Middle of the 16th Century

The internal organization an operative functioning of the Royal Exchequer in Castile during the Middle or Modern Ages is a almost unexplored item. When studies on the situation and evolution of the Royal Finance have had to deal in passing whith this subject, they have simply referred to the book by Francisco Gallardo Fernández: ”Origen, progresos y estados de las rentas de la Corona de España, su gobierno y administración ”, published in 1805. Its information in this respectis nevertheless rather scarce and unreliable. For the firstime this paper presents copious, original information about the functions carried out and the account books kept by the Account Books Offices (Contadurías de Libros) into which the Head Body of the Royal Exchequer (Contaduría Mayor de Hacienda) was divided taken from manuscripts located by the author.La organización interna y el funcionamiento operativo de la Real Hacienda castellana durante la Edad Media y la Edad Moderna es un tema prácticamente inexplorado. Cuando los estudios sobre la situación y evolución de las Finanzas Reales han querido tratar, de pasada, esta materia, se han referido simplemente al libro de Francisco Gallardo Fernández: ”Origen, progresos y estados de la renta de la Corona de España, su gobierno y administración”, publicado en 1805. Sin embargo, los datos que al respecto da este libro son más bien escasos y pocos fiables. Por primera vez, se presenta en este trabajo información amplia y original de las funciones realizadas y de los libros de cuentas llevados por las Contadurías de Libros en que se dividía la Contaduría Mayor de Hacienda, tomada de manuscritos localizados por el autor

Noticias

Información sobre los trabajos publicados Information on the published work

Aproximación al estudio del pensamiento contable español. De la Baja Edad Media a la consolidación de la Contabilidad como asignatura universitaria. PARTE 1

Approach to the study of Spanish accounting thought. From the late Middle Ages to the consolidation of Accounting as a university subject. PART 1Aproximación al estudio del pensamiento contable español. De la Baja Edad Media a la consolidación de la Contabilidad como asignatura universitaria. PARTE

Crónicas

Awarding of the Enrique Fernández Peña Prize for the History of Accounting 2009Concesión del Premio Enrique Fernández Peña de Historia de la Contabilidad 200

Comentario sobre el libro de Rafael Donoso Anes: El asiento de esclavos con Inglaterra (1713-1750)

Commentary on the book by Rafael Donoso Anes: El asiento de esclavos con Inglaterra (1713-1750). Seville: University of Seville, 2010, 856 pp.Comentario sobre el libro de Rafael Donoso Anes: El asiento de esclavos con Inglaterra (1713-1750). Sevilla: Universidad de Sevilla, 2010, 856 págs