The Legal Literature of Accounting: On Accounts by Diego del Castillo

This book, first published in 1988, is an English translation of the sixteenth-century Spanish treatise Tratado de Cuentas by Diego del Castillo. It aims to make the treatise and its issues in accounting history more accessible and highlights the relationship between law and accounting.

Format: Paperback / softback
Length: 120 pages
Publication date: 15 February 2022
Publisher: Taylor & Francis Ltd

This book, first published in 1988, is an English translation of the sixteenth-century Spanish treatise Tratado de Cuentas, or On Accounts, by Diego del Castillo. The broad purpose of this work is to make this treatise and the issues it raises in accounting history better known. Despite its importance to the field, the Tratado has until this point been relatively inaccessible. The Tratado is a legal treatise with legal implications – accounting activity has always had social consequences, and as a result, accounting practices have been subject to and shaped by legal constraints throughout their history. This work makes clear the important relationship between law and accounting.

Accounting is a discipline that has evolved over centuries, and its practices have been shaped by a variety of factors, including legal and social constraints. The Tratado de Cuentas, or On Accounts, is a seminal work in accounting history that was written in the sixteenth century by Diego del Castillo. This treatise is an important contribution to the field of accounting, as it provides a detailed account of the practices and principles of accounting at that time.

The Tratado de Cuentas is a legal treatise that discusses the principles of accounting and how they should be applied in practice. It covers topics such as the recording of transactions, the calculation of assets and liabilities, and the preparation of financial statements. The treatise also discusses the legal implications of accounting practices, such as the obligation to maintain accurate records and the responsibility for fraud and error.

One of the most significant contributions of the Tratado de Cuentas is its emphasis on the importance of accounting in the business world. The treatise recognizes that accounting is not just a technical discipline, but also a tool that can be used to manage and control business operations. It emphasizes the need for businesses to maintain accurate records and to use accounting information to make informed decisions about their operations.

The Tratado de Cuentas also provides a detailed account of the development of accounting practices over time. It discusses the role of the Roman Empire, the Middle Ages, and the Renaissance in shaping accounting practices. The treatise also discusses the role of the printing press, the development of double-entry bookkeeping, and the emergence of professional accounting bodies.

Despite its importance to the field of accounting, the Tratado de Cuentas has until this point been relatively inaccessible to scholars and researchers. This is due to a variety of factors, including the language, language barriers, and the lack of availability of translations. However, in recent years, there has been a growing interest in the Tratado de Cuentas and its significance to accounting history. This has led to the publication of new translations and the development of new research projects that aim to make the treatise more accessible to a wider audience.

One of the most significant recent developments in the study of the Tratado de Cuentas is the development of digital archives and online databases. These resources have made it easier for scholars and researchers to access and analyze the treatise, and have helped to shed new light on its significance to accounting history.

In conclusion, the Tratado de Cuentas is a seminal work in accounting history that provides a detailed account of the practices and principles of accounting at that time. It is a legal treatise with legal implications. It emphasizes the importance of accounting in the business world and provides a detailed account of the development of accounting practices over time. Despite its importance, the Tratado has until this point been relatively inaccessible, but in recent years, there has been a growing interest in the treatise and its significance to accounting history. This has led to the publication of new translations and the development of new research projects that aim to make the treatise more accessible to a wider audience. The development of digital archives and online databases has also helped to shed new light on its significance to accounting history.

Dimension: 234 x 156 (mm)
ISBN-13: 9780367534899