Accounting history, a privileged way to approach historical research. An illustrative case: the war of France and the holy see against Spain, 1556-1559

Esteban Hernández Esteve
Authors registered in the RePEc Author Service: Esteban Hernández-Esteve

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2010, issue 13, 162-190

Abstract: La expansión a nivel internacional de la historia de la contabilidad en los últimos quince o veinte años ha sido realmente impresionante. Ha alcanzado tal grado que ha abierto una nueva fase de desarrollo, una fase que requiere una nueva concepción de la disciplina acorde con el punto de madurez alcanzado. El nuevo concepto de la historia de la contabilidad tiene que contemplarla no sólo como el estudio de la evolución de la contabilidad y cuestiones relativas a ella, sino como una vía privilegiada de aproximación a la investigación histórica en general. Y ello debido a que todas o casi todas las actividades humanas tienen un aspecto económico y por ello necesitan llevar cuentas de una forma u otra. (The international expansion of accounting history in the last fifteen or twenty years has really been impressive. It has reached a level that has opened a new stage of development, a stage that calls for a new conception of the discipline that lives up to the degree of maturity that it has reached. The new concept of accounting history has to view it not only as a study of the evolution of accounting and related matters, but as a privileged way to approach historical research as a whole. And that because all or almost all human activities have an economic aspect and therefore they need to keep accounts in one or other way).

Keywords: Historia de la contabilidad; epistemología; metodología; concepto; guerra; Felipe II; Santa Sede; Francia; Factoría General de los Reinos de España; siglo XVI. Accounting history; epistemology; methodology; concept; war; Philip II; Holy See; France; General Factory of Spanish Kingdoms; 16th century. (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.decomputis.org/dc/articulos_doctrinales/hernandez13.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2010-12:162-190

Access Statistics for this article

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History". is currently edited by Gutiérrez hidalgo, Fernando

More articles in De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History". from Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. Contact information at EDIRC.
Bibliographic data for series maintained by Izaga García, Juan ().