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

{"title":"Sistema contable y organizativo de las concesionarias ferroviarias españolas: NORTE (1900-1924)","authors":"Miguel Ángel Villacorta Hernández","doi":"10.26784/ISSN.1886-1881.V15I2.338","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I2.338","url":null,"abstract":"El sector ferroviario español ha sido prolíficamente estudiado desde diversos ámbitos, debido al importante papel que ha desempeñado en su contribución al progreso económico. Sin embargo, los aspectos de organización y gestión empresarial, por un lado, y contable, por otro, de las compañías ferroviarias han sido relativamente poco tratados, cuestión ciertamente paradójica si tenemos en cuenta la aportación del sector al desarrollo de la ciencia empresarial y contable. La empresa analizada en esta investigación es la mayor sociedad privada de España: La Compañía de los Caminos de Hierro del Norte de España (NORTE). El objetivo fundamental es analizar su información contable desde el punto de vista cuantitativo y cualitativo, y su estructura organizativa desde diferentes puntos de vista y de forma dinámica. La estructura de la investigación es la siguiente. Tras un capítulo inicial donde se establecen los objetivos y métodos de la investigación, en el capítulo segundo se analizan los avances organizativos de gestión y contables en los países más influyentes en el sector, mientras que en el tercero se hace una semblanza histórica del sector del ferrocarril en España. El cuerpo de trabajo lo constituye el apartado cuarto donde se analiza el sistema organizativo y gestión de la empresa NORTE, y el quinto donde se realiza un análisis de su sistema contable. El trabajo se cierra con una valoración crítica de los acuerdos de colaboración y de gestión, y los fallidos intentos de fusión, entre MZA y NORTE. La principal conclusión del trabajo es que la situación económico-financiera de la empresa hubiera mejorado si se hubieran financiado con acciones privilegiadas más que con la emisión de empréstitos (escenario contra factual). Por otro lado, NORTE fue una de las primeras sobre las que se realizaron auditorías de estados financieros y en las que se desarrolló un sistema contable completo. La última conclusión es que la documentación de la empresa ofrece una forma de codificación muy sistemática ofreciendo unos registros contables con alto nivel informativo.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115306478","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}

{"title":"O erário régio e as contas do reino no ano de 1765: o poder e a contabilidade","authors":"Manuel José Benavente Rodrigues","doi":"10.26784/ISSN.1886-1881.V15I2.337","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I2.337","url":null,"abstract":"Nesta obra o autor analisa o Erário Régio e debruça-se, com profundidade, no trabalho do mesmo escriturado para a elaboração das “Contas do Reino” no ano de 1765, ano escolhido para “surpreender” um, que fosse de rotina.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128178877","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}

{"title":"Accounting in the brazilian monarchy period: extracts from the ledger book of H. Kettenburg & Co.","authors":"Carlos Antonio De Rocchi, J. P. Cosenza","doi":"10.26784/ISSN.1886-1881.V15I2.334","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I2.334","url":null,"abstract":"This paper analyzes an accounting book used to record the transactions of H. Kettenburg & Co. in the nineteenth century in the South of Brazil. The objective of this research is to present a general view of the accounting entries made in the Ledger Book of this firm, discussing the usefulness of the accounting practices adopted and identifying the accounting themes deemed relevant and of interest, at the time of the Brazilian Monarchy. For this purpose, the paper presents a descriptive and qualitative analysis of the contents extracted from the Kettenburg’s Ledger, between 1868 and 1875. The evidence presented in the Ledger supports the existence of accounting and management control techniques adopted by the firm in the midst of the incipient industrialization of the Province of Rio Grande. The findings highlight the importance of accounting records for the provision of management information to support corporate decision-making. The study also enabled the authors to infer the influences that the Germanic culture had on this family-run business. The Ledger was recorded in German, notwithstanding the Brazilian Commercial Code, which demanded that all accounting documentation should be bookkept in the official language of the country, in other words, Portuguese. This is explained by the fact that the Journal (mandatory by law) was meant for external disclosure and the Ledger (optional), for internal management motivation, in the company’s process of management control.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125136146","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}

{"title":"Derechos reales en la contabilidad de la real armada. Estructura tributaria y particularidades de su aplicación sobre el autoconsumo en el departamento de Cartagena en 1779","authors":"Fernando Ignacio Gómez-Juárez de la Torre","doi":"10.26784/issn.1886-1881.v15i2.335","DOIUrl":"https://doi.org/10.26784/issn.1886-1881.v15i2.335","url":null,"abstract":"En la segunda mitad del siglo XVIII los Arsenales Reales que se construyeron en las capitales de los Departamentos de la Real Armada fueron uno de los mayores centros de la actividad económica nacional. La Real Hacienda recaudaba grandes cantidades por los tributos aplicados a las transacciones comerciales que en estas dependencias se realizaban. El objetivo de este trabajo es estudiar la estructura tributaria y las particularidades de su aplicación sobre el autoconsumo realizado por la propia Marina, así como comprobar como contablemente se registraban en los presupuestos de caudales. El desarrollo del presente estudio se realizará sobre la documentación generada durante el proceso presupuestario del Departamento de Cartagena en el ejercicio de 1779, concluyendo que los Oficios Principales debían diferenciar en su cuenta y razón entre lo que eran gastos de Marina y lo que eran otras cuentas acreedoras como los Derechos de Rentas Provinciales y Generales, así como que, el formato de presentación de los presupuestos de caudales debieron de adecuarse para incluir la información correspondiente a estas partidas.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115472731","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}

{"title":"Benedetto cotrugli on double entry Bookkeeping","authors":"A. Sangster, Franco Rossi","doi":"10.26784/ISSN.1886-1881.V15I2.332","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I2.332","url":null,"abstract":"(Benedetto Cotrugli sulla contabilità in Partita Doppia) In 1458, a former international merchant, Benedetto Cotrugli, wrote a 200-page manual on how to be a successful merchant: Libro de Larte dela Mercatura (Book of the Art of Trade). It included a 5-page chapter on double entry bookkeeping, something never previously preserved in written form. The earliest known copy of this book dates from 1475. This paper provides an overview of the book and of Cotrugli; and it presents new English and Italian translations of Cotrugli’s chapter on double entry bookkeeping. These differ from previous translations in that they are based solely on the earliest copy of Cotrugli’s book from 1475. The English translation is also the first to have been prepared by an accountant enabling the description of entries in account books to be in the form Cotrugli intended. This is the first of two contributions made by this paper. The second is that it identifies Cotrugli’s chapter as a first stage in the training of a bookkeeper, where a broad introduction to the subject is laid down as a foundation for further study or practical experience. ","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132590562","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}

{"title":"Ensaio sobre o papel da organização das nações unidas no processo de harmonização contabilística - iniciativas durante o período 1953-2009","authors":"Helena Isabel Barroso Saraiva, H. Carqueja","doi":"10.26784/ISSN.1886-1881.V15I2.336","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I2.336","url":null,"abstract":"O presente trabalho visa contribuir para a clarificação do importante papel desempenhado pela ONU no processo global de harmonização contabilística. Foi analisada a respetiva contribuição, assim como os papéis assumidos pela entidade ao longo do tempo, e ainda as relações com outras entidades com responsabilidade nesta área. O trabalho foi conduzido através de um processo intensivo de análise da documentação emitida pela entidade, complementado com revisão bibliográfica nas áreas da harmonização e da teoria institucional. O resultado da análise permite concluir que, apesar de relativamente pouco abordado, o papel da ONU neste tema assumiu e continua a assumir profunda relevância.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131253128","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}

{"title":"Tendencias en la producción científica en Historia de la Contabilidad","authors":"Begoña Prieto Moreno, Fernando Gutiérrez Hidalgo","doi":"10.26784/ISSN.1886-1881.V15I2.331","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I2.331","url":null,"abstract":"El objetivo de esta Nota Editorial es presentar a los lectores de De Computis, una revisión de las aportaciones que a la Historia de la Contabilidad han realizado los autores de la Península Ibérica en las dos últimas décadas. Con ello se pretende analizar el estado de la cuestión y proporcionar una base de datos a cuantos investigadores deseen adentrarse en este campo de la investigación contable.Los datos presentados han sido extraídos de la recopilación elaborada cada año, en el seno de la Comisión de Historia de la Contabilidad de AECA, para otorgar los Premios de Historia de la Contabilidad Enrique Fernández Peña. A partir de dicha recopilación, a su vez realizada mediante el análisis de los trabajos en revistas y encuentros más adelante mencionados, se ha elaborado una base de datos que proporciona la información atendiendo a diferentes criterios. Los criterios considerados han sido: Ámbito de la Historia de la Contabilidad en el que se han encuadrado; Periodo estudiado; Tipo de publicación; Idioma, el año de publicación; Género; Número de autores y si estos son ibéricos o no. Asimismo, se presenta la tendencia de estas variables, agrupadas en los cuatro quinquenios del periodo analizado. Esto es: 1998-2002; 2003-2007, 2008-2012 y 2013-2018. ","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129770388","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}

{"title":"Poor government and work organisation in the real albergo dei poveri of palermo: a bio-political experiment in bourbon-sicily (eighteenth–nineteenth centuries)","authors":"R. Rossi","doi":"10.26784/ISSN.1886-1881.V15I1.325","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I1.325","url":null,"abstract":"The paper aims to improve understanding of the role played by accounting in its function of government practice, considering the interfacing function of the Real Albergo dei Poveri of Palermo charity. Michel Foucault’s governmentality framework is adopted in order to explore the labour organisation within the Real Albergo dei Poveri of Palermo, where a silk manufacturer, the Real Opificio delle Sete (Royal Silk factory), was established in 1790 to exploit the workforce hosted in the institution. The paper analyses the accounting system established to manage the commodified and forced labour of poor female inmates in relation to a central issue—the social control promoted by central government. The idea is to demonstrate that work was the means to carry on the social control of people considered alien and not integrated by the society of the time, while the accounting system was the tool. The study uses documents from Palermo’s State Archive about the foundation and internal organisation of the Real Opificio delle Sete and account books from the institution and silk manufacturer to verify the role of labour and its measurement, highlighting accounting based on the checking and reporting system. Furthermore, the paper, by means of the accounting system, examines the organisation of work and internal management, and the allocation of wealth in the form of healthcare, social security and housing.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127690625","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}

{"title":"Análisis histórico del pensamiento contable colombiano: tratados, libros de texto y lecciones de enseñanza (1840 – 1950)","authors":"Carlos Orlando Rico-Bonilla","doi":"10.26784/ISSN.1886-1881.V15I1.324","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I1.324","url":null,"abstract":"La presente investigación tiene por objetivo llevar a cabo un análisis sobre el desenvolvimiento del pensamiento contable colombiano en el período 1840 a 1950, a partir del examen de los tratados, los libros de texto y las lecciones de enseñanza publicados en esta época. Se busca identificar conceptos relevantes de contabilidad, partida doble, cuentas, libros y balances. De igual modo, se establece como estas ideas sobre la contabilidad estaban interrelacionadas con la forma de adquirir y aplicar los conocimientos asociados a la misma, es decir, examinar algunos tópicos de educación contable. Además, esta aproximación histórica señala cuáles eran las escuelas y doctrinas extranjeras que más se referenciaban, y que, por tanto, conectaban el pensamiento contable local con las tendencias a nivel internacional.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128726527","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}

{"title":"Accounting use and “lack of use” in a religious institution: Castrogiovanni College of the Society of Jesus (Italy 17th – 18th century)","authors":"G. Centorrino","doi":"10.26784/ISSN.1886-1881.V15I1.326","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V15I1.326","url":null,"abstract":"This paper proposes a reflection on the degree of alignment between the indications of P. Lodovico Flori’s Trattato del modo di tenere il libro doppio domestico col suo Essemplare (1636) and its actual use in the accounting activities of a Sicilian Jesuit College, between 1683 and 1739. The purpose of this article is to highlight a particular approach to the indications of the treatise which provides highly detailed and very strict guidance on the use of accounting for the purposes of the annual financial statements of the Houses and Colleges. To achieve this objective, this article considers the case of Castrogiovanni College of the Society of Jesus, located in one of the most internal areas of Sicily, as a practical application. The following article presents a case study, revealing a type of soft use of the accounting treatise written by Flori.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132333821","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}