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De Computis - Revista Española de Historia de la Contabilidad最新文献

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‘Sim, senhor ministro’: os homens de negócio ao serviço do Marquês de Pombal na junta do comércio portuguesa (1755–1788) “是的，部长先生”:葡萄牙贸易委员会(1755 - 1788)庞巴尔侯爵手下的商人
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2020-12-28 DOI: 10.26784/issn.1886-1881.v17i2.396
Cecília Duarte, M. Gonçalves, Cristina Góis
{"title":"‘Sim, senhor ministro’: os homens de negócio ao serviço do Marquês de Pombal na junta do comércio portuguesa (1755–1788)","authors":"Cecília Duarte, M. Gonçalves, Cristina Góis","doi":"10.26784/issn.1886-1881.v17i2.396","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v17i2.396","url":null,"abstract":"O artigo introduz pela primeira vez na literatura as datas das tomadas de posse e os períodos dos mandatos dos sete provedores (presidentes, em linguagem moderna) da Junta do Comércio, órgão do Antigo Regime português. Criada em 30 de setembro de 1755 por D. José I e idealizada por Sebastião José de Carvalho e Melo (vulgo, Marquês de Pombal), a Junta do Comércio constituiu-se como o braço do Estado responsável pela execução da estratégia pombalina de desenvolvimento económico nacional. Com recurso a dados de arquivo inéditos, o texto apresenta a lista cronológica dos provedores da Junta do Comércio, identificando, também, a sua contribuição para a história da contabilidade portuguesa.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116541747","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
From cameral system to the double-entry method: Santissima Annunziata Hospital in Chieti (1736-1890) 从照相制到复式记帐法:基耶蒂的桑蒂西马·阿努齐亚塔医院(1736-1890)
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2020-12-28 DOI: 10.26784/issn.1886-1881.v17i2.400
P. Nardone, Natascia Ridolfi, Ada Di Nucci
{"title":"From cameral system to the double-entry method: Santissima Annunziata Hospital in Chieti (1736-1890)","authors":"P. Nardone, Natascia Ridolfi, Ada Di Nucci","doi":"10.26784/issn.1886-1881.v17i2.400","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v17i2.400","url":null,"abstract":"The paper aims to analyse the role of accounting as a tool of government action, considering the function of the relationships established by the Santissima Annunziata Hospital in Chieti. Governmentality, intended by Michel Foucault as “governmental rationality”, attributes power and control to those who exercise it even though power is not to be understood as a steady property, but rather as a product of strategic conflicts between subjects. “Power”, however, had to enable the rulers to prepare actions oriented to social welfare and happiness (Rose and Miller, 1992: 174). The accounting of the Hospital of Chieti, which establishes power relations aimed at influencing internal governance, moves towards perspective. The Hospital, managed by different power groups, represented an example of alternation of powers. This charitable institution was run by religious brotherhoods, submitted to the ecclesiastical power and then to public leaders, who were, in their turn, subject to the power of the state. The paper analyses the accounting system used by these two kinds of power that administered the hospital as well as the ways to achieve social control over the people who were considered internal and supportive to each reference category. The study also uses primary sources, documents from the Chieti State Archives for the foundation and organization of the Santissima Annunziata Hospital in Chieti, and accounting books to verify the assistance activity, considering the application of two different accounting systems, from cameral system to the double-entry method.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131651971","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
Luca Pacioli and his art 卢卡·帕乔利和他的艺术
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2020-12-28 DOI: 10.26784/issn.1886-1881.v17i2.394
A. Sangster
{"title":"Luca Pacioli and his art","authors":"A. Sangster","doi":"10.26784/issn.1886-1881.v17i2.394","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v17i2.394","url":null,"abstract":"Much has been written about Luca Pacioli, the ‘father of accounting’, and his contributions in many fields; and much has been written about his involvement and portrayal in art, but never has what we know of his involvement in art been articulated to bring all these various facets together. This paper addresses this gap in the literature and reveals a greater impact arising from his work than has previously been recognised. In doing so, it provides insights into the mind of one of the leading Renaissance men, insights that reveal a more ‘human’ side than might be expected of someone considered to have been a master of all that he did; and it reveals him as an artist in his own right, not an artist who painted pictures, but an artist whose talent lay in creating new opportunities for others.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131801043","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
Congress News and Announcements 国会新闻和公告
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2020-12-28 DOI: 10.26784/issn.1886-1881.v17i2.406
Fernando Gutiérrez Hidalgo
{"title":"Congress News and Announcements","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/issn.1886-1881.v17i2.406","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v17i2.406","url":null,"abstract":"Latest news of Accounting History and announcements of upcoming conferences","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"17 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120856088","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
Economic income, historical costing income and conservatism. An integrated approach 经济收入、历史成本收入和稳健性。综合方法
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2020-12-28 DOI: 10.26784/issn.1886-1881.v17i2.395
G. Galassi
{"title":"Economic income, historical costing income and conservatism. An integrated approach","authors":"G. Galassi","doi":"10.26784/issn.1886-1881.v17i2.395","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v17i2.395","url":null,"abstract":"The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ (Accounting, Economics and Law: A Convivium, 2019. 9. issue), founded on Braun’s study (2016) about The Ecological Rationality of Historical Costs and Conservatism. Moving from the IASB Conceptual Framework (2013) it stresses the renewed interest in income concept. The economic financial crisis of 2008-9 stimulated discussions between the traditional ‘received view’ of ‘cost-revenue approach’ (historical cost accounting) and ‘balance-sheet approach’ (‘current values’ and ‘present values’, that is ‘economic values’). Revaluations of assets, liabilities and owners’ equities are consistent with the cost-revenue model as well as the discounting future income flows in order to reach sustainable economic income magnitudes and sustainable economic capital values.The whole function of the information system is related to decision-making and control: the ‘accountability concept’ is crucial in this regard and is part of the process for predicting future ‘economic financial situations’. Certainly historical cost is relevant part of accountability valuation; the future economic results can be better predicted by a long past segment of outcomes from all the entity activity, ‘operating incomes’ and ‘capital gains and losses’. These principles drive in the direction of historical costing (and conservatism) integrated, through ‘revaluations’, with other different methodologies, typically ‘current values’ and ‘present values’, in a unitary systematic comprehensive framework, according to economia aziendale (entity economics) school of thought.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"43 36","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113957992","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
Presentación
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2020-06-29 DOI: 10.26784/issn.1886-1881.v17i1.369
Fernando Gutiérrez Hidalgo
{"title":"Presentación","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/issn.1886-1881.v17i1.369","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v17i1.369","url":null,"abstract":"Presentación a cargo del editor, Fernando Gutiérrez","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129046665","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
Presentation 演讲
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2019-12-27 DOI: 10.26784/issn.1886-1881.v16i2.364
Fernando Gutiérrez Hidalgo
{"title":"Presentation","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/issn.1886-1881.v16i2.364","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v16i2.364","url":null,"abstract":"Presentation Vol. 17 Number 2 (december 2020)","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125393897","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
News and next conferences 新闻和后续会议
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2019-12-27 DOI: 10.26784/issn.1886-1881.v16i2.365
Fernando Gutiérrez Hidalgo
{"title":"News and next conferences","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/issn.1886-1881.v16i2.365","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v16i2.365","url":null,"abstract":"News and next conferences","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116183055","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
Noticias y Anuncios de Congresos 国会新闻和公告
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2019-12-26 DOI: 10.26784/issn.1886-1881.v16i2.362
Fernando Gutiérrez Hidalgo
{"title":"Noticias y Anuncios de Congresos","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/issn.1886-1881.v16i2.362","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v16i2.362","url":null,"abstract":"Últimas noticias de la Historia de la Contabilidad y anuncios de próximos congresos de la materia.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130463841","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
Presentación
De Computis - Revista Española de Historia de la Contabilidad Pub Date : 2019-12-26 DOI: 10.26784/issn.1886-1881.v16i2.361
Fernando Gutiérrez Hidalgo
{"title":"Presentación","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/issn.1886-1881.v16i2.361","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v16i2.361","url":null,"abstract":"Presentación del Vol. 17 número 2 (diciembre 2020)","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126482426","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
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