FINANCIAL REPORTING AND STEWARDSHIP ACCOUNTING IN SIXTEENTH-CENTURY SPAIN

Authors
Citation
A. Mills, Patti, FINANCIAL REPORTING AND STEWARDSHIP ACCOUNTING IN SIXTEENTH-CENTURY SPAIN, Accounting historians journal , 13(2), 1986, pp. 65-76
ISSN journal
01484184
Volume
13
Issue
2
Year of publication
1986
Pages
65 - 76
Database
ACNP
SICI code
Abstract
This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.