English, Article edition: The Beginnings of Official Accounting Education in Spain. The Commerce School of Cádiz (1799-1804). The Selection of First Teachers, Methods and Syllabuses, with Special Focus in Accounting José Luis Arquero Montaño; José Antonio Donoso Anes

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Bookmark: http://trove.nla.gov.au/version/15904
Physical Description
  • article
Language
  • English

Edition details

Title
  • The Beginnings of Official Accounting Education in Spain. The Commerce School of Cádiz (1799-1804). The Selection of First Teachers, Methods and Syllabuses, with Special Focus in Accounting
Author
  • José Luis Arquero Montaño
  • José Antonio Donoso Anes
Physical Description
  • article
Notes
  • The Official education in Commerce Arts in Spain started by institutional initiative. The Royal Disposition of the 29th of November, 1785 stated the obligation for the Consulates of Commerce to organise the needed resources to implement Commerce Schools. This first initiative had no success, thus a new Royal Order, issued the 26th of February, 1799, again urged the Consulates to establish official studies in Commerce, obtaining response in Cadiz and Bilbao. In the present paper, we depart from the evolution of commerce and accounting education through later XVIII to early XIX centuries. In this period, education evolves from practical focused and non regulated schemes to a corpus of structured knowledge. This evolution is studied focusing in the analysis of the first Official Syllabus for Commerce and Accounting Education, its objectives, methods and contents with a special stress in the candidates that applied for the Accounting Chair and in the memoranda they presented.
  • accounting history, accounting education, Commerce School of Cadiz.
  • RePEc:sar:journl:v:8:y:2005:i:15:p:183-214
Language
  • English
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