The present Project tries to study the paper of Andalusia in accounting history due to two reasons: i) promoting the historical and cultural values of accounting; and ii) contributing to the knowledge of the current accounting genesis (Hopwood, 1987). According to Miller (1994), it is only possible to understand accounting within its historical, social and institutional context (Scott, 2001).

Also, the historical data provided by accounting shows evidences on how it has capacity to dominate, to govern and to be exported between countries and institutions (Foucault, 1991, Carmona et al., 1997, Baños et al., 2005). Following to Carmona et al. (2004), this analysis is more enriching if study is focus on the temporary discontinuities. In this sense, the history of Andalusia is an ideal scene for the study of the intercultural transfer of accounting practices before and after the Al-Andalus time and because of the relationship with the discovery of America.

Another added value of the Andalusian case is its fast evolution passing, in a few years from the Muslim influence to being point of projection of the Christian influence over America. This makes that it is interesting making comparative studies with other European countries. In addition, this understanding of accounting, in its historical and social context, makes predictable getting significant contributions to the literature.

Baños Sánchez-Matamoros, Juan.
E-mail: jbasan@upo.es
Web: http://www.upo.es/dde/personal/jbasan