Vol. 22 No. 1 (2025)

View Vol. 22 No. 1 (2025)

Published: 2025-06-27

Presentación / Presentation

Presentation

Fernando Gutiérrez Hidalgo

I - III
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Artículos Doctrinales / Doctrinal Articles

Genoa 1340, Double Entry, and ‘Gold Coasting’

Mikhail Kuter , Marina Gurskaya, Albert Gurskii

1 - 33
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From ‘system approach’ to system ontology. An historical perspective

Giuseppe Galassi

34 - 56
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Accounting System and Practices at Jerónimos Monastery (Portugal). An Analysis of the Book of Expenses and Receipts at the End of 1833

Leonor Fernandes Ferreira, Cátia Martins

57 - 108
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The role of accounting in the final project of studies as a final subject in Business Studies in Spain (1922-1953)

Pedro Lorca Fernández, Javier De Andrés Suarez, Manuel Fuente Bayón

109 - 149
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Comentarios Bibliográficos / Bibliographic Comments

Tesis Doctorales / Doctoral Theses

The development of double-entry bookkeeping in the 13th-15th centuries

Marina Gurskaya

179 - 182
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Crónicas / Chronicles

Los diezmos de la Catedral de Valencia y sus registros (Siglo XVI)

Francisco Mayordomo García-Chicote

183- 188
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Noticias / News

News and next Conferences

Fernando Gutiérrez Hidalgo

189 - 190
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