Skip to main content
Skip to main navigation menu
Skip to site footer
Open Menu
Current
In press
Previous issues
About
About the Journal
Submissions
Editorial Team
Privacy Statement
Digital preservation
Interoperability policy
Contact
List of referees
Indexes and databases
Search
Revistas UPO
Register
Login
Home
/
Archives
/
Vol. 13 No. 25 (2016)
Vol. 13 No. 25 (2016)
Published:
2023-02-09
Presentación / Presentation
Presentation
Fernando Gutiérrez Hidalgo
2-7
PDF (Español (España))
Artículos Doctrinales / Doctrinal Articles
Comprehensive income, entity theory or entity concept?
a diplomatic compromise in financial reporting
Marco Angelo Marinoni, Andrea Cilloni
8-19
PDF (Italiano)
Speculative science ("fairy tale science") in physics, cosmology, and economics
Richard Mattessich, Giuseppe Galassi
20-34
PDF
The control of the Finance Minister of West Indies
the Marquis of Ensenada, the accounting and the treasuries of spanish america (1743-1754)
Anne Dubet
35-64
PDF (Español (España))
Disentailment in the parish institution
the Parish of San Sebastian, Agüimes Town, XVI-XIX Centuries
Mercedes Calvo Cruz, Candelaria Castro Pérez, Sonia Granado Suárez
65-90
PDF (Español (España))
List of the first portuguese graduated accountants (1759-1763: Lisbon School of Commerce)
91-111
PDF (Português (Portugal))
On the italian debate concerning "Economia Aziendale"
the recent discovery of a manuscript by Emilio Ravenna (1930)
112-136
PDF
Collection of revenues, accounting control and execution of expenses
the combined reforms of tobacco income and General Treasury in the 18th century Spanish
Sergio Solbes Ferri
137-160
PDF (Español (España))
Noticias de Archivos / News from Archives
Words of thanks from Esteban Hernández for the tribute he received at the X Encuentro de Historia de la Contabilidad held in Las Palmas de Gran Canaria on 13 and 14 October 2016.
Esteban Hernández Esteve
163-169
PDF (Español (España))
Comentarios Bibliográficos / Bibliographic Comments
Commentary on the book: Resgate da Memoria Contabil nos Estados, Conselho Federal de Contabilidade, Brasília: CFC, 2016.
José Rafael Zaá Méndez
161-162
PDF (Español (España))
Obituario / Obituary
Death of José María González Ferrando, dean of current scholars of accounting history in Spain.
Esteban Hernández Esteve
170-172
PDF (Español (España))
Noticias / News
Project and information on the Pacioli Congress 2017 in commemoration of the 500th anniversary of the death of Luca Pacioli, to be held in Sansepolcro, Perugia, Urbino and Florence, from 14 to 17 June 2017.
Fernando Gutiérrez Hidalgo
173-176
PDF (Español (España))
Make a Submission
Make a Submission
Information
For Readers
For Authors
For Librarians
JCR
fecyt
DOAJ
latindex
ERIHPLUS
dialnet
mapa
Language
English
Español (España)
Français (France)
Italiano
dialnet
Current Issue