Historia de la contabilidadevolución en España

  1. Fernando Gutiérrez
  2. Begoña Prieto
  3. Jorge Tua

ISSN: 0212-4386

Year of publication: 2024

Issue: 183

Pages: 8-13

Type: Article

More publications in: Economistas


This article attempts to situate the state of the accounting history in Spain, and of its main contributions, with the aim of drawing attention to the importance of the historical accounting approach for a deep and complete understanding of current economic and social phenomena. To this end, a broad outline of its achievements is presented, as well as the synthesis of the masterpiece Aproximación al Estudio del Pensamiento Contable Español. De la baja edad media a la consolidación de la contabilidad como asignatura universitaria (Esteban Hernández Esteve, 2013), which masterfully compiles the compendium of contributions to the history of accounting in Spain.