Vol. 15 No. 2 (2018)

View Vol. 15 No. 2 (2018)

Published: 2023-02-09

Presentación / Presentation

Presentation Vol. 15, Issue 2 (2018)

Fernando Gutiérrez Hidalgo

1-5
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Trends in the scientific production by portuguese and spanish authors in accounting history (1998-2018)

Begoña Prieto, Fernando Gutiérrez

6-21
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Artículos Doctrinales / Doctrinal Articles

Benedetto cotrugli on double entry Bookkeeping

Alan Sangster, Franco Rossi

22-38
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El sector ferroviario español y sus sistemas de información contable el caso de la Compañía de los Caminos de Hierro de Norte de España (NORTE)

Miguel Ángel Villacorta Hernández

39-67
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Royal rights in the accounting of the real armada. Tax structure and particularities of application on the selfconsumption in department of Cartagena in 1779

Fernando Ignacio Gómez-Juárez de la Torre

94-107
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Essay on the united nations and the accounting harmonization process initiatives during the period 1953-2009

Helena I. B. Saraiva, Hernâni O. Carqueja

108-132
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Comentarios Bibliográficos / Bibliographic Comments

The erário régio and the accounts of the kingdom in the year of 1765 the accountancy and power

Manuel Benavente Rodrigues

133-134
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Tesis Doctorales / Doctoral Theses

Accounting and organizational system of spanish railway concessionaires NORTE (1900-1924)

Miguel Ángel Villacorta Hernández

135-136
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The new organization of the economic-administrative area of the royal navy. Implementation and validation in the department of Cartagena (1772-1788)

Fernando Ignacio Gómez-Juárez de la Torre

137-138
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Noticias / News

News and Congresses Vol. 15, Núm. 2 (2018)

Fernando Gutiérrez Hidalgo

139-140
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