Sulle origini, sull'evoluzione e sullo stato dell'arte della Storia della Contabilità in Spagna. (Origin, evolution and state of the art of Accounting History in Spain)

El objetivo general de este trabajo es el de ofrecer un perfil completo de los orígenes, la evolución y el multiforme desarrollo de la historia de la contabilidad en España, así como de su posible evolución futura. Haciendo referencia a las actividades científicas y a los estudios más recientes se ha intentado mostrar el notable grado de desarrollo alcanzado por esta disciplina, gracias entre otras cosas a la sinergia lograda por la colaboración entre las instituciones académicas y las organizaciones profesionales, una característica particular de la experiencia española. Inserto en un cuadro de síntesis general, se ofrece el relato de esta experiencia, que ha conseguido situar la historia de la contabilidad española y sus representantes en el primer lugar del concierto europeo. The general purpose of this paper is to offer a complete profile of the origins, the evolution and the multiform development of accounting history in Spain, as well as the possible directions of its future evolution. Making reference to the scientific activities and the most recent studies it has been tried to show the remarkable degree of development reached by this discipline, thanks among other things to the synergy obtained by the collaboration between the academic institutions and the professional organizations, a particular characteristic of the Spanish experience. Inserted in a general picture of synthesis, this paper offers an account of this experience, an experience that has been able to locate the Spanish accounting history and its representatives in the first place of the European environment.