Vol. 21 No. 2 (2024)

View Vol. 21 No. 2 (2024)

Published: 2024-12-19

Presentación / Presentation

Presentation

Fernando Gutiérrez Hidalgo

I - II
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DOI: https://doi.org/10.26784/issn.1886-1881.21.2.11416

Artículos Doctrinales / Doctrinal Articles

The advent of double-entry bookkeepıng and accountıng reforms ın the Ottoman Empıre ın the 19th Century

Cengiz Güney, Batuhan Güvemli

1-27
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DOI: https://doi.org/10.26784/issn.1886-1881.21.2.10968
A precedent for off-budget operations in public accounting treasury operations on the island of Puerto Rico (1869-1886)

Pedro Mirón Murciano, Julián Hernández Borreguero, Bernabé Escobar Pérez

28 - 55
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DOI: https://doi.org/10.26784/issn.1886-1881.21.2.11271
Accounting Practices of Merchants in Colonial Mexico The Case of Simón Váez de Sevilla (1621-1642)

Takeshi Fushimi

56 - 93
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DOI: https://doi.org/10.26784/issn.1886-1881.21.2.11275

Comentarios Bibliográficos / Bibliographic Comments

Handbook of Accounting, Accountability and Governance. Carnegie, Garry D. & Napier, Christopher J. Research Handbooks on Accounting series. Edward Elgar Publishing, UK & USA, 2023

Kathy Gibson

94 - 96
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DOI: https://doi.org/10.26784/issn.1886-1881.21.2.11410

Recensiones de Libros de la Biblioteca de José María González Ferrando / Reviews of Books from the José María González Ferrando Library.

José Luis Sureda Carrión. (1949). La hacienda castellana y los economistas del siglo XVII. CSIC

Germán Gamero Igea

97 - 100
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DOI: https://doi.org/10.26784/issn.1886-1881.21.2.11411

Noticias de Archivos / News from Archives

News and next conferences

Fernando Gutiérrez Hidalgo

101 - 102
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DOI: https://doi.org/10.26784/issn.1886-1881.21.2.11412