Aproximación al estudio del pensamiento contable español. De la Baja Edad Media a la consolidación de la Contabilidad como asignatura universitaria. PARTE 2

Abstract

Aproximación al estudio del pensamiento contable español. De la Baja Edad Media a la consolidación de la Contabilidad como asignatura universitaria. PARTE 2

Moving from regional to international publishing in accounting history: Pressures, issues, strategies and implications

“…Only during the last two decades of the twentieth century has there arisen an emphasis on the international dissemination of the works of Spanish authors. In a similar vein, the Spanish authors interested in accounting history have increased in their number and works during the last 25 years (Hernández, 2013).…”

“…In Spain, for instance, accounting history scholars have only begun to publish research outputs within international journals from the 1980s, whereas there is a long tradition of authors who have produced monographs about accounting history written in Spanish. Examples of these traditions are the works of Esteban Hernández Esteve (Hernández, 1986(Hernández, , 2013, and Rafael Donoso Anes (Donoso, 1992(Donoso, , 1996.…”

“…There are a number of authors who have written accounting history books of significant scientific value. Two examples in the context of Spain, as mentioned before, are Donoso (1992) 12 and Hernández (2013). 13 Unfortunately, these sorts of books, despite their originality and usefulness, are not recognized under the current academic evaluation system of the countries studied.…”

“…The personal views of the authors are supported by the analysis of the academic situation of accounting history research in each of the four countries, drawing upon previous works which have examined the publication patterns of the accounting history literature in generalist (or mainstream) and specialist accounting history journals, and in the Latin and Anglo-Saxon journals (Carnegie and Porter, 2000; Lemarchand, 2000; Carmona and Zan, 2002; Carmona, 2004; Carnegie and Rodrigues, 2007; Cinquini and Marelli, 2007; Faria, 2008; Giovannoni and Riccaboni, 2009; Baños and Gutiérrez, 2010, 2011; Antonelli and D’Alessio, 2011; Gomes et al, 2011; Bisman, 2012; Hernández, 2013; Jones and Oldroyd, forthcoming). We extended some of these studies by analysing the more recent publication patterns of accounting history scholars with affiliations to institutions in the countries which are within the study’s sample.…”