De Computis - Revista Española de Historia de la Contabilidad最新文献_第2页

Influencia del modelo económico cubano en el desarrollo de los estudios universitarios en contabilidad y finanzas 古巴经济模式对会计和金融大学研究发展的影响

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-12-29 DOI: 10.26784/issn.1886-1881.v18i2.436

Luisa María Rodríguez Fajardo, Susana Villaluenga de Gracia, Alberto Donoso Anes

{"title":"Influencia del modelo económico cubano en el desarrollo de los estudios universitarios en contabilidad y finanzas","authors":"Luisa María Rodríguez Fajardo, Susana Villaluenga de Gracia, Alberto Donoso Anes","doi":"10.26784/issn.1886-1881.v18i2.436","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v18i2.436","url":null,"abstract":"La investigación que se presenta se centra en explicar las características del actual plan de estudio de las carreras de Contabilidad y Finanzas implementado en las universidades cubanas estrechamente relacionado con la actualización del modelo económico cubano a lo largo de la historia. Para ello, fue necesario la realización de un estudio de fuentes primarias y documentos ministeriales que permitieron caracterizar la profesión de contador en Cuba y enmarcar las novedades y particularidades del actual plan de estudio de la carrera de ciencias contables en la solución de problemas de la economía nacional. Obteniéndose como principal resultado que el actual plan de estudio que rige la formación de profesionales en las ciencias contables en las universidades cubanas responde a la realidad económica del país[1]en total consonancia con los documentos rectores de la economía nacional.[1] realidad económica del país: se refiere a las características del modelo económico y la situación económica actual del país.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133295473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impact of the European Accounting Review on accounting research (1992-2019) 《欧洲会计评论》对会计研究的影响(1992-2019)

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-12-29 DOI: 10.26784/issn.1886-1881.v18i2.438

Aitor Martínez-García, Patricia Horrach-Rosselló, Chiara Valluzzi, Carles Mulet-Forteza

{"title":"The impact of the European Accounting Review on accounting research (1992-2019)","authors":"Aitor Martínez-García, Patricia Horrach-Rosselló, Chiara Valluzzi, Carles Mulet-Forteza","doi":"10.26784/issn.1886-1881.v18i2.438","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v18i2.438","url":null,"abstract":"This paper analyzes the contribution that the European Accounting Review has made to accounting research since it was launched in 1992. Among the many motives for writing this paper, we believe that the most important ones are to identify the evolution of the main areas of research and to predict future trends in the field of accounting. Via a bibliometric approach, we have analyzed a total of 952 European Accounting Review publications indexed in the Scopus database since its inception, as well as 22,605 publications from 18 other journals indexed in the first quartile in the subject category 'accounting' of the Scopus database. We have identified the most influential documents and authors based on their publications and citations, the most productive institutions and their co-citation patterns, and the most prolific countries over three sub periods: 1992-2000, 2001-2010 and 2011-2019. We have also examined past and current research topics giving special attention to ‘accounting history’ to study the significance of this field of research in the journal. Some of our findings show that the most productive authors in EAR are Christopher Humphrey, David Alexander, Christopher W. Nobes, Pat Sucher and Begoña Giner. Regarding institutions and countries, the British, Spanish, and Dutch excelled in productivity. The topic ‘disclosure’ was the most addressed from 1992 to 2010, whereas ‘audit’ and ‘IFRS’ took the lead in the last decade. We have also studied the journal’s patterns of publication on ‘accounting history’. Our findings reveal that, although the publications in that field have been decreasing over the years, 9% of all documents published in the EAR are in that field of research.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131972082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Evolución de la contabilidad en Cuba: el desarrollo de la enseñanza universitaria y de la normativa contable tras la revolución de 1959 古巴会计的演变:1959年革命后大学教育和会计规则的发展

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-06-30 DOI: 10.26784/issn.1886-1881.v18i1.416

Luisa María Rodríguez Fajardo

引用次数: 2

A survey of published works in De Computis (2004-2019) 2004-2019年《计算机学报》发表作品综述

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-06-30 DOI: 10.26784/issn.1886-1881.v18i1.426

Batuhan Güvemli, İlknur Eskin

引用次数: 2

Luca Pacioli, algebra, and double entry 卢卡·帕乔利，代数，还有双记数法

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-06-30 DOI: 10.26784/issn.1886-1881.v18i1.414

Derek Stone

引用次数: 2

El método contable propuesto por Bonifacio González Ladrón de Guevara en contraposición a la Partida Doble (1880-1905) Bonifacio gonzalez ladron de Guevara提出的会计方法与双重分项(1880-1905)

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-06-30 DOI: 10.26784/issn.1886-1881.v18i1.413

Isidoro Guzmán Raja, Manuela Guzmán Raja

{"title":"El método contable propuesto por Bonifacio González Ladrón de Guevara en contraposición a la Partida Doble (1880-1905)","authors":"Isidoro Guzmán Raja, Manuela Guzmán Raja","doi":"10.26784/issn.1886-1881.v18i1.413","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v18i1.413","url":null,"abstract":"El presente trabajo está dedicado a Bonifacio González Ladrón de Guevara, figura relevante a finales del siglo XIX por sus aportaciones al método contable, que hasta ahora no ha logrado la atención que probablemente se merece, como lo demuestra los escasos trabajos sobre su obra, que no exenta de propuestas discutibles, cuando no equivocadas, merece la pena estudiar para conocer la perspectiva de su doctrina, basada fundamentalmente en su total rechazo al método de partida doble, que refutaba de forma ostensible. Los más de dos lustros en los que González publicó diversas obras sobre materias contables, varias de ellas con reediciones, y su traslado a las ciudades de Barcelona y Madrid, donde a tenor de sus propios libros, regentó un establecimiento de enseñanza de la Contabilidad, hacen presuponer que su método tuvo un cierto éxito entre los profesionales del ramo, lo que apoya si cabe aún más el interés por conocer sus propuestas metodológicas, cuyo fin, en palabras del propio autor, era concluir “para siempre las defraudaciones, las quiebras, la pobreza, y desaparecido hasta las cárceles y presidios”.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120955854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Reseña del libro de Paula Martínez Hernández, El tesorero vitoriano Ochoa de Landa. Cuentas de la casa de Juana I de Castilla (1506-1531) Paula martinez hernandez的书评，维多利亚时代的财务主管Ochoa de Landa。卡斯提尔乔安娜一世家族的账目(1506-1531)

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-06-30 DOI: 10.26784/issn.1886-1881.v18i1.428

Germán Gamero Igea

引用次数: 0

Un antiguo método contable reactualizado: pushdown accounting: su aplicación por las Cajas de Ahorros españolas en su etapa final 一种旧的、更新的会计方法:下推会计:西班牙储蓄银行在最后阶段的应用

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-06-30 DOI: 10.26784/ISSN.1886-1881.V18I1.424

Leandro Cañibano

引用次数: 0

Accounting and the stigma of poverty: the case of the “shameful poor” and Pio Monte Della Misericordia of Naples in the 17th and 18th century 会计和贫穷的耻辱:17和18世纪那不勒斯的“可耻的穷人”和Pio Monte Della Misericordia的案例

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2021-06-30 DOI: 10.26784/issn.1886-1881.v18i1.417

R. Rossi

{"title":"Accounting and the stigma of poverty: the case of the “shameful poor” and Pio Monte Della Misericordia of Naples in the 17th and 18th century","authors":"R. Rossi","doi":"10.26784/issn.1886-1881.v18i1.417","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v18i1.417","url":null,"abstract":"The Pio Monte della Misericordia (PMM) is a charity settled in Naples in the early 17th century, and it is still active in social care services and assistance to the disadvantaged. The institution was the result of the action of a group of noblemen who were part of the most powerful Neapolitan families. The action of the PMM was directed in favour of the poor, sick and dead as well as captives, following Matthew’s gospel (25, 34–36). Alongside these works, the PMM also acted in another peculiar direction, assistance to the “shameful poor”, that is, the decayed nobles—members of noble families who were no longer able to uphold the “nobles’ way of life”. This kind of poverty was considered a weakness of the system because it called into question the social stratification of feudal society of the 17th century. For this reason, the nobility reacted by founding the PMM, which collected subscriptions from its associates, who were almost all of the most powerful Neapolitan noble families, and year by year it also included the small urban and sub-urban nobility. The paper deals with Georg Simmel’s insight on poverty, analysing the role of accounting in building the relationship between rich and poor. Accounting could be considered as a tool adopted to separate the rich from the poor, insulating the rich from the stigma of poverty. Meanwhile, accounting allows the rich to benefit from their gift, guaranteeing the legitimation of wealth and the continuation of poverty within a context of social stability.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131156748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Reseña del libro de José Joaquín Pinto Bernal, Reformar y resistir. La Real Hacienda en Santafé, 1739-1808 jose joaquin平托·伯纳尔的《改革与抵抗》一书的评论。圣塔菲的皇家庄园，1739-1808年

De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2020-12-28 DOI: 10.26784/issn.1886-1881.v17i2.401

Anne Dubet

引用次数: 0