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引用次数: 2
摘要
本研究探讨专业会计史期刊《De Computis》的出版模式，《西班牙历史回顾》(Revista Espanola De Historia De la Contabilidad)。该调查仅限于2004年至2019年16年间发表的172篇经过评审的论文。本文通过研究作者模式、主题、时期、来源和语言，描述了主要的研究趋势和研究领域的衰落。我们的主要发现之一表明，De Computis自2015年成立以来，其历史研究格局正在发生变化。非西班牙文文章的比例有所上升，而档案来源的使用率有所下降。18世纪和19世纪是最受欢迎的研究时期。最后，我们对期刊的发展提出了一些建议。
A survey of published works in De Computis (2004-2019)
This study explores the publishing patterns of a specialized accounting history journal - De Computis, Revista Espanola de Historia de la Contabilidad . The survey is confined to 172 refereed contributions published in 16 years between 2004 and 2019. This article depicts dominant research trends and the decline in research areas by examining authorship patterns, topics, periods, sources, and language. One of our principal findings reveals that the historical research landscape in De Computis is transforming since its inception to Emerging Sources Citation Index in 2015. There is an escalation in non-Spanish articles' percentage and a decline in archival sources' usage. The 18 th and 19 th centuries stand out as the most popular research periods. We conclude with some suggestions for the journal moving forward.
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