Esteban Hernandez Esteve: an appreciation

Salvador Carmona

Accounting History Review, 2002, vol. 12, issue 2, 187-202

Abstract: Accounting history research enjoys a status of high esteem and consideration in Spain. This may be explained by the joint effects of two factors, one institutional and the other relating to the role of certain individuals. Institutional aspects refer to the autonomy that Spanish law grants to universities to set up their own research agendas as well as the impact of research assessment exercises that focus on research quality over a priori considerations of specific research areas. On the individual front, the leading role has been played by Esteban Hernandez Esteve. A high quality researcher, he has also served to galvanize research into accounting history, not least by developing structures that nurture research into accounting history, in particular the Comision de Historia de la Contabilidad de AECA, and by providing tireless research advice to those working in the field.

Keywords: Accounting History Research; Spain; Esteban Hernandez Esteve (search for similar items in EconPapers)
Date: 2002
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DOI: 10.1080/09585200210134893

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