{"id":"https://openalex.org/W228676157","doi":"https://doi.org/10.2308/0148-4184.21.1.97","title":"THE DOUBLE-ENTRY BOOKKEEPING METHOD APPLIED IN SPAIN TO ACCOUNT FOR TRANSACTIONS RELATED TO THE MINTING PROCESS OF GOLD AND SILVER IN THE SIXTEENTH CENTURY","display_name":"THE DOUBLE-ENTRY BOOKKEEPING METHOD APPLIED IN SPAIN TO ACCOUNT FOR TRANSACTIONS RELATED TO THE MINTING PROCESS OF GOLD AND SILVER IN THE SIXTEENTH CENTURY","publication_year":1994,"publication_date":"1994-06-01","ids":{"openalex":"https://openalex.org/W228676157","doi":"https://doi.org/10.2308/0148-4184.21.1.97","mag":"228676157"},"language":"en","primary_location":{"id":"doi:10.2308/0148-4184.21.1.97","doi":"https://doi.org/10.2308/0148-4184.21.1.97","is_oa":false,"landing_page_url":"https://doi.org/10.2308/0148-4184.21.1.97","pdf_url":null,"source":{"id":"https://openalex.org/S2764889392","display_name":"Accounting Historians Journal","issn_l":"0148-4184","issn":["0148-4184","2327-4468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316629","host_organization_name":"Academy of Accounting Historians","host_organization_lineage":["https://openalex.org/P4310316629"],"host_organization_lineage_names":["Academy of Accounting Historians"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Historians Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032246599","display_name":"Rafael Donoso An\u00e9s","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I79238269","display_name":"Universidad de Sevilla","ror":"https://ror.org/03yxnpp24","country_code":"ES","type":"education","lineage":["https://openalex.org/I79238269"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Rafael Donoso Anes","raw_affiliation_strings":["UNIVERSITY OF SEVILLE"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UNIVERSITY OF SEVILLE","institution_ids":["https://openalex.org/I79238269"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5032246599"],"corresponding_institution_ids":["https://openalex.org/I79238269"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.11187845,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"21","issue":"1","first_page":"97","last_page":"116"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.798799991607666,"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":0.798799991607666,"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":0.10660000145435333,"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/T10605","display_name":"Historical Economic and Social Studies","score":0.021700000390410423,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/double-entry-bookkeeping","display_name":"double-entry bookkeeping","score":0.9990000128746033},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.6809999942779541},{"id":"https://openalex.org/keywords/single-entry-bookkeeping","display_name":"single-entry bookkeeping","score":0.7239999771118164},{"id":"https://openalex.org/keywords/archivo-general-de-indias","display_name":"Archivo General de Indias","score":0.8379999995231628},{"id":"https://openalex.org/keywords/16th-century","display_name":"16th century","score":0.6830000281333923},{"id":"https://openalex.org/keywords/spanish-america","display_name":"Spanish America","score":0.35600000619888306}],"concepts":[{"id":"https://openalex.org/C2780889827","wikidata":"https://www.wikidata.org/wiki/Q10756188","display_name":"Treasury","level":2,"score":0.8970293998718262},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6228899955749512},{"id":"https://openalex.org/C105387459","wikidata":"https://www.wikidata.org/wiki/Q3707847","display_name":"Bookkeeping","level":2,"score":0.6157081127166748},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4260207414627075},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.42311790585517883},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.41633912920951843},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.20413389801979065},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.19007840752601624},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16523656249046326},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/0148-4184.21.1.97","doi":"https://doi.org/10.2308/0148-4184.21.1.97","is_oa":false,"landing_page_url":"https://doi.org/10.2308/0148-4184.21.1.97","pdf_url":null,"source":{"id":"https://openalex.org/S2764889392","display_name":"Accounting Historians Journal","issn_l":"0148-4184","issn":["0148-4184","2327-4468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316629","host_organization_name":"Academy of Accounting Historians","host_organization_lineage":["https://openalex.org/P4310316629"],"host_organization_lineage_names":["Academy of Accounting Historians"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Historians Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1998828765","https://openalex.org/W2041870946","https://openalex.org/W4403573334","https://openalex.org/W1528813212","https://openalex.org/W2130668736","https://openalex.org/W7137299526","https://openalex.org/W2182960288","https://openalex.org/W4409647860","https://openalex.org/W4388376056","https://openalex.org/W4390866812"],"abstract_inverted_index":{"This":[0,169],"paper":[1,86,170],"represents":[2],"a":[3,115],"summary":[4],"of":[5,15,64,67,84,98,107,110,143,150,165,181],"broad":[6],"research":[7,152],"undertaken":[8],"in":[9,25,32,139],"the":[10,26,40,46,65,68,79,91,95,99,103,108,111,122,125,136,140,148,155,163,166,172,179],"Archivo":[11],"General":[12],"de":[13,48,51],"Indias":[14],"Seville.":[16],"Gold":[17],"and":[18,30,145,183],"silver":[19,184],"were":[20],"shipped":[21],"from":[22],"America,":[23],"received":[24],"Treasury":[27],"Room,":[28],"minted,":[29],"sold":[31],"public":[33,116],"auctions":[34],"to":[35,57,72,78,88,94,133,176],"merchants.":[36],"Because":[37],"single-entry":[38],"was":[39,55,160],"usual":[41],"accounting":[42,70,96,173],"method":[43,71,113,159],"applied":[44],"by":[45,114],"Casa":[47,100],"la":[49],"Contrataci\u00f3n":[50],"las":[52],"Indias,":[53],"it":[54],"surprising":[56],"find":[58],"several":[59],"books":[60],"which":[61],"provide":[62],"evidence":[63,105],"application":[66],"double-entry":[69,112,126],"account":[73,134,177],"for":[74,135,178],"those":[75],"transactions":[76,137],"related":[77,93],"minting":[80,141],"process.":[81],"The":[82,118],"purpose":[83],"this":[85,151,158],"is":[87,153],"demonstrate":[89],"that":[90,121],"documents":[92],"procedures":[97,174],"treasury":[101,123],"represent":[102],"earliest":[104],"found":[106],"utilization":[109],"institution.":[117],"study":[119],"concludes":[120],"utilized":[124,161],"bookkeeping":[127],"procedure":[128],"as":[129,131],"early":[130],"1555":[132],"involved":[138],"process":[142],"gold":[144,182],"silver.":[146],"Although":[147],"focus":[149],"on":[154],"period":[156],"1555\u20131600,":[157],"until":[162],"middle":[164],"17th":[167],"century.":[168],"examines":[171],"used":[175],"sale":[180],"during":[185],"1560.":[186]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}