Trends in the scientific production by portuguese and spanish authors in accounting history (1998-2018)

Abstract

The objective of this Editorial Note is to present a review to the readers of De Computis of the
contributions made to Accounting History by authors from the Iberian Peninsula over the past two decades. With
it, the aim is to analyze the state of the question and to provide a database for as many researchers as may wis h
to enter this field of accounting research.
The data that have been presented were taken from the compilation prepared each year by the Accounting
History Committee of AECA, for the award of the Enrique Fernández Peña Accounting History Prizes. On the
basis of that compilation, completed in turn through the analysis of journal publications and meetings mentioned
below, a data base was prepared that provides the information in accordance with different criteria. The criteria
under consideration are as follows: Field of Accounting History in which the work is s ituated; Perio d under study; Type of publication; Language; Year of publication; Gender; Number of authors and whether or not they
are Iberian. Likewise, the trends in the aforementioned variables are also presented, grouped by the four
quinquennia (five-year period) ofthe period under study: 1998-2002; 2003-2007, 2008-2012; and, 2013-2018.