Five Years of Accounting History Research in Spain, 2001-2005
Esteban Hernández Esteve
In recent years accounting history research has reached in Spain a notable level of development. This paper aims to show this fact providing a list as complete as possible of the works published or presented at congresses, as well as dissertations passed at the corresponding universities during the years 2001 to 2005. A distinction is made between the works written in English and Spanish in order to observe the penetration degree of Spanish researchers in the international area. At the same time the works are classified in three kinds according to the number of authors who have performed them: works by one author, by two authors and by more than two authors. This classification is useful to establish the level of team work present among Spanish researchers. Moreover according to the subject matter the works are classified in four main groups: accounting history of the private sector (merchants, manufacturers, bankers, landowners, private institutions, etc.), accounting history of the public sector (state, municipal institutions and official agencies, army, public sector companies, etc.), history of accounting of ecclesiastical institutions (secular church and monasteries), and a residual miscellaneous group. Each group is analysed by itself, offering statistical data. Afterward the works are classified according to the time they dealt with as well as to the kind of sources used for the research. Finally, it is attempted to identify the researchers nuclei existing in Spain with their peculiar methodology, perspective and approach way when perceptible.
accounting history research, Spain, 21th century, trends.
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