{"id":"https://openalex.org/W2131662466","doi":"https://doi.org/10.26784/issn.1886-1881.v5i9.280","title":"Some reflections on the orientations and volume of accounting history research in the 21st century","display_name":"Some reflections on the orientations and volume of accounting history research in the 21st century","publication_year":2017,"publication_date":"2017-11-15","ids":{"openalex":"https://openalex.org/W2131662466","doi":"https://doi.org/10.26784/issn.1886-1881.v5i9.280","mag":"2131662466"},"language":"es","primary_location":{"id":"doi:10.26784/issn.1886-1881.v5i9.280","doi":"https://doi.org/10.26784/issn.1886-1881.v5i9.280","is_oa":true,"landing_page_url":"https://doi.org/10.26784/issn.1886-1881.v5i9.280","pdf_url":"https://www.upo.es/revistas/index.php/decomputis/article/download/7792/6690","source":{"id":"https://openalex.org/S4210240632","display_name":"De Computis - Revista Espa\u00f1ola de Historia de la Contabilidad","issn_l":"1886-1881","issn":["1886-1881"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","ddh","doaj","erih-plus","fecyt-seal","latindex","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321475","host_organization_name":"Asociaci\u00f3n Espa\u00f1ola de Contabilidad y Administraci\u00f3n de Empresas","host_organization_lineage":["https://openalex.org/P4310321475"],"host_organization_lineage_names":["Asociaci\u00f3n Espa\u00f1ola de Contabilidad y Administraci\u00f3n de Empresas"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"De Computis, Revista Espa\u00f1ola de Historia de la Contabilidad.","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.upo.es/revistas/index.php/decomputis/article/download/7792/6690","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057654640","display_name":"Esteban Hern\u00e1ndez Esteve","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Esteban Hern\u00e1ndez Esteve","raw_affiliation_strings":["Asociaci\u00f3n Espa\u00f1ola de Contabilidad y Administraci\u00f3n de Empresas (AECA)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Asociaci\u00f3n Espa\u00f1ola de Contabilidad y Administraci\u00f3n de Empresas (AECA)","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5057654640"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.8162,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.90767479,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"5","issue":"9","first_page":"97","last_page":"135"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8949999809265137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8949999809265137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.048500001430511475,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.017100000753998756,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.7369999885559082},{"id":"https://openalex.org/keywords/research-trends","display_name":"research trends","score":0.7540000081062317},{"id":"https://openalex.org/keywords/accounting-historiography","display_name":"accounting historiography","score":0.8009999990463257},{"id":"https://openalex.org/keywords/accounting-journals","display_name":"accounting journals","score":0.5389999747276306},{"id":"https://openalex.org/keywords/future-directions","display_name":"future research directions","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.8346203565597534},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.47403573989868164},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.43619489669799805}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.26784/issn.1886-1881.v5i9.280","doi":"https://doi.org/10.26784/issn.1886-1881.v5i9.280","is_oa":true,"landing_page_url":"https://doi.org/10.26784/issn.1886-1881.v5i9.280","pdf_url":"https://www.upo.es/revistas/index.php/decomputis/article/download/7792/6690","source":{"id":"https://openalex.org/S4210240632","display_name":"De Computis - Revista Espa\u00f1ola de Historia de la Contabilidad","issn_l":"1886-1881","issn":["1886-1881"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","ddh","doaj","erih-plus","fecyt-seal","latindex","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321475","host_organization_name":"Asociaci\u00f3n Espa\u00f1ola de Contabilidad y Administraci\u00f3n de Empresas","host_organization_lineage":["https://openalex.org/P4310321475"],"host_organization_lineage_names":["Asociaci\u00f3n Espa\u00f1ola de Contabilidad y Administraci\u00f3n de Empresas"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"De Computis, Revista Espa\u00f1ola de Historia de la Contabilidad.","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:dec:articl:2004-09:97-135","doi":null,"is_oa":false,"landing_page_url":"http://www.decomputis.org/dc/articulos_doctrinales/hernandez9.pdf","pdf_url":"http://www.decomputis.org/dc/articulos_doctrinales/hernandez9.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:dergipark.org.tr:article/395760","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35615/395760","pdf_url":"https://dergipark.org.tr/tr/pub/mufad/issue/35615/395760","source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.544.161","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.544.161","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.decomputis.org/dc/articulos_doctrinales/hernandez9.pdf","raw_type":"text"},{"id":"pmh:oai:dergipark.gov.tr:article/395760","doi":null,"is_oa":false,"landing_page_url":"http://dergipark.gov.tr/mufad/issue/35615/395760","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\\n Issue: 40\\n 54-70\\n \\n","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0000341200","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=3166109","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"De Computis: Revista Espa\u00f1ola de Historia de la Contabilidad, ISSN 1886-1881, null 5, N\u00ba. 9, 2008, pags. 97-135","raw_type":"text (article)"},{"id":"pmh:oai:doaj.org/article:3a36c8b45fe44cc085305817df464515","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/3a36c8b45fe44cc085305817df464515","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"De Computis, Vol 5, Iss 9, Pp 97-135 (2008)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.26784/issn.1886-1881.v5i9.280","doi":"https://doi.org/10.26784/issn.1886-1881.v5i9.280","is_oa":true,"landing_page_url":"https://doi.org/10.26784/issn.1886-1881.v5i9.280","pdf_url":"https://www.upo.es/revistas/index.php/decomputis/article/download/7792/6690","source":{"id":"https://openalex.org/S4210240632","display_name":"De Computis - Revista Espa\u00f1ola de Historia de la Contabilidad","issn_l":"1886-1881","issn":["1886-1881"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","ddh","doaj","erih-plus","fecyt-seal","latindex","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321475","host_organization_name":"Asociaci\u00f3n Espa\u00f1ola de Contabilidad y Administraci\u00f3n de Empresas","host_organization_lineage":["https://openalex.org/P4310321475"],"host_organization_lineage_names":["Asociaci\u00f3n Espa\u00f1ola de Contabilidad y Administraci\u00f3n de Empresas"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"De Computis, Revista Espa\u00f1ola de Historia de la Contabilidad.","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2131662466.pdf","grobid_xml":"https://content.openalex.org/works/W2131662466.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W116687933","https://openalex.org/W299627419","https://openalex.org/W638504151","https://openalex.org/W1964407164","https://openalex.org/W2021542140","https://openalex.org/W2077371134","https://openalex.org/W2162932052","https://openalex.org/W2285049029","https://openalex.org/W2609903806","https://openalex.org/W2625211980","https://openalex.org/W2626224825","https://openalex.org/W6808939642","https://openalex.org/W7070879502"],"related_works":["https://openalex.org/W7024744599","https://openalex.org/W2472576981","https://openalex.org/W17796502","https://openalex.org/W7206801374","https://openalex.org/W7160632268","https://openalex.org/W1992863735","https://openalex.org/W7065562146","https://openalex.org/W2043866874","https://openalex.org/W978694407","https://openalex.org/W2612797643"],"abstract_inverted_index":{"Este":[0],"art\u00edculo":[1],"toma":[2,393],"como":[3],"punto":[4],"de":[5,24,49,62,78,86,97,100,107,110,125,153,176,184,214,230,237,265,271,281,289,326,356,365,372,381,401,410],"partida":[6],"el":[7,34,38,68,74,135,151,158,207,235,399],"8th":[8],"World":[9],"Congress":[10],"of":[11],"Accounting":[12,189,197,256,273,278],"Historians":[13,190],"e":[14,200],"intenta":[15],"identificar":[16],"las":[17,60,94,172,212,221,245,299],"orientaciones":[18],"que":[19,129,222],"la":[20,25,63,87,105,108,111,130,154,182,185,228,231,290,332,357,402,408],"investigaci\u00f3n":[21,64,88,131,333,403],"en":[22,59,93,113,128,134,144,157,160,171,282,292,309,315,319,341,348,370,387,394],"historia":[23,109,183,229,288,355],"contabilidad":[26,112,215,291],"ha":[27,55,72],"seguido":[28,73],"desde":[29,33],"entonces,":[30],"es":[31,52,187],"decir,":[32,188],"a\u00f1o":[35],"2000":[36],"hasta":[37],"2007,":[39],"los":[40,126,146,168,343,349,411],"primeros":[41,115],"a\u00f1os":[42,116],"del":[43,84,117],"siglo":[44],"XX.":[45],"El":[46],"principal":[47],"prop\u00f3sito":[48,81],"este":[50,80,91,140],"ensayo":[51],"averiguar":[53],"si":[54,66],"habido":[56],"novedades":[57],"significativas":[58],"direcciones":[61],"o,":[65],"por":[67,227],"contrario,":[69],"su":[70,392],"desarrollo":[71],"curso":[75],"previsible.":[76],"Trataremos":[77],"asociar":[79],"al":[82],"estudio":[83],"volumen":[85,400],"publicada":[89],"a":[90,181,323,329],"respecto":[92],"principales":[95,350],"revistas":[96,173,213,295,317],"contabilidad.":[98,358],"Despu\u00e9s":[99],"haber":[101],"examinado":[102,166],"y":[103,203,267,277,336,352,385],"descrito":[104],"evoluci\u00f3n":[106],"estos":[114],"presente":[118],"siglo,":[119],"presentaremos":[120],"algunas":[121],"consideraciones":[122],"personales":[123],"acerca":[124],"derroteros":[127],"podr\u00eda":[132],"moverse":[133],"pr\u00f3ximo":[136],"futuro.":[137],"Para":[138],"cumplir":[139],"prop\u00f3sito,":[141],"he":[142,165,210,303],"tomado":[143],"consideraci\u00f3n":[145,320,395],"art\u00edculos":[147,169,238,286,305,313,366],"m\u00e1s":[148,216,225,296,334,412],"importantes":[149],"sobre":[150,163,240,287,306,354],"estado":[152],"cuesti\u00f3n":[155,161],"publicados":[156,170,239,314,346],"per\u00edodo":[159],"y,":[162],"todo,":[164],"cuidadosamente":[167],"doctrinales":[174],"dedicadas":[175],"forma":[177],"espec\u00edfica":[178],"o":[179],"preferente":[180],"contabilidad,":[186,232],"Journal,":[191,262],"Accounting,":[192,247,254,258],"Business":[193,275],"and":[194,249,274],"Financial":[195],"History,":[196,198],"Contabilit\u00e0":[199],"Cultura":[201],"Aziendale":[202],"De":[204],"Computis.":[205],"Con":[206],"mismo":[208],"fin,":[209],"revisado":[211],"relevantes.":[217],"Entre":[218],"todas":[219,298],"ellas,":[220],"han":[223,243],"mostrado":[224],"inter\u00e9s":[226],"ordenadas":[233],"seg\u00fan":[234],"n\u00famero":[236],"esta":[241],"materia,":[242],"sido":[244],"siguientes:":[246],"Organizations":[248],"Society,":[250],"Critical":[251],"Perspectives":[252],"on":[253],"European":[255],"Review,":[257],"Auditing":[259],"&":[260],"Accountability":[261],"Revista":[263,270],"Espa\u00f1ola":[264],"Financiaci\u00f3n":[266],"Contabilidad,":[268,272],"Abacus,":[269],"Research,":[276],"Forum.":[279],"Aparte":[280],"\u00e9stas,":[283],"hemos":[284,339],"encontrado":[285,304],"unas":[293],"cincuenta":[294],"entre":[297],"examinadas.":[300],"En":[301,359,374],"total,":[302],"nuestra":[307],"disciplina":[308],"62":[310],"revistas.":[311],"Los":[312],"estas":[316],"tomados":[318],"se":[321,363,377,414],"elevan":[322],"un":[324],"total":[325],"683.":[327],"Aunque":[328],"menudo":[330],"suponen":[331],"reciente":[335],"avanzada,":[337],"no":[338,345,362],"tenido":[340],"cuenta":[342],"trabajos":[344],"presentados":[347],"congresos":[351,388],"encuentros":[353],"muchos":[360],"casos,":[361,376],"trata":[364],"completamente":[367],"terminados,":[368],"sino":[369],"proceso":[371],"elaboraci\u00f3n.":[373],"otros":[375],"presentan":[378],"varias":[379],"versiones":[380],"ellos,":[382],"recogiendo":[383],"correcciones":[384],"mejoras,":[386],"sucesivos.":[389],"Por":[390,405],"consiguiente,":[391],"hubiera":[396],"ampliado":[397],"artificialmente":[398],"realizada.":[404],"otra":[406],"parte,":[407],"mayor\u00eda":[409],"revelantes":[413],"acaba":[415],"publicando.":[416]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
