Computis cordially invites all researchers of accounting history worldwide
to embrace the journal as their own, and use it as a vehicle to publish
and disseminate their work. De Computis. Revista Española
de Historia de la Contabilidad (Spanish Journal of Accounting History)
is open to all authors, and to receiving any text that is a candidate
for one of its sections: Doctrinal articles, News, Documentation, Bibliographical
comments, Doctoral Dissertations, News about archives, etc. Manuscripts
should be sent by e-mail to:
in the following format: single-spaced, Times New Roman 12, Word document
in DIN A4. Upper and lower margins: 4 cm. Right and left margins: 2.5
cm. Files must not be overwrite-protected to allow for format adjustment
We consider that work for publication in the Doctrinal articles
could be, in principle, about 12,000 words, including the bibliographical
references (approximately 30 pages). However, as the on-line character
of the journal allows it, if the papers are interesting and well developed,
without superfluous details, their dimension would cause no problem to
2. The journal will only accept previously unpublished work. No articles
previously published in any language, will be considered. Contributions
that have been presented at scientific Congresses or Conferences will
not be regarded as published work.
3. Articles may be written in Spanish languages, English, French, German,
Italian or Portuguese. An English translation of the title must accompany
all articles not written in English.
4. Regardless of the original language, all articles will be prefaced
by a Spanish summary and its English translation. Summaries shall be between
300 (min.) and 400 (max.) words long and should describe article content,
approaches and main conclusions.
5. A maximum of six Spanish and English key words representative of the
article content will follow the summary, to facilitate cataloguing and
6. Notes should use consecutive Arabic numbering and be placed at the
foot of the page. Footnotes should be brief to avoid interrupting reading,
and should not be used to cite bibliographical references, but rather
to expound upon ideas and reasoning that do not fit smoothly into the
text, but that the author feels will enhance reader understanding of the
work or its consequences.
7. The bibliographical quotations will adopt in principle the Harvard
Reference System. The author's surname and year of publication are cited
in the text as a marker to help the reader find the full bibliographical
data in the bibliography included at the end of the paper. When the author's
name is mentioned in the text, the year of publication is inserted in
parentheses immediately after the name: "Mattessich (1964)".
When a less direct reference is made to one or more authors, both name
and date are included in parenthesis, with the reference separated by
a semicolon, as "several authors share this opinion (Tonzig, 1847;
Torrents, 1903; Städler, 1998)". Where appropriate, page numbers
should also be provided "(Donoso, 1992: 27)". When the reference
is to a work having two or more authors, the following, "(Carmona
and Céspedes, 1996)" or "(García et al.,
1984: 135-6)" will be used, respectively. If the author wishes to
quote a different, or larger part of the work (not just pages), the corresponding
abbreviation should be used: ch., vol., par., etc., as shown in the following
example: "(FASB, vol. 2: ch. 7)". If the author wishes to indicate
that the reference is to be found in different parts of the said work,
the word passim should be used as follows: "(Cea, 1977: passim)".
Anyway, as a matter of fact, any clear and well known Reference System
it will be accepted.
8. The words or phrases of the text that the author wishes to emphasize
should be written in italics.
9. Bibliographical references will be provided at the end of the work,
under the heading Bibliographical References or Bibliography,
and will be listed by author in alphabetical order according to the following
formats for standards, articles, papers at congresses, chapters or papers
in collective works, doctoral dissertations and books, respectively:
Standards Board, ASB (1991) Financial Reporting Standard
no 1, “Cash Flow Statements”, London, September
González Gómez, J. I.; M. C. Hernández García y T. Rodríguez Ferrer
(2000) “Contribución del tamaño y el sector en la explicación de la
rentabilidad empresarial”, Revista Española de Financiación y Contabilidad,
Cea García, J. L. (1977) “Principios contables y fiscalidad”, IV
Congreso de la Asociación Española de Contabilidad y Administración
de Empresas (AECA), Barcelona, 65-227.
Tua Pereda, Jorge (1997) “¿Necesitamos un ´marco conceptual´?”,
Estudios de Contabilidad y Auditoría en homenaje a Don Carlos Cubillo
Valverde, 213-50, Madrid: Instituto de Contabilidad y Auditoría
de Cuentas ICAC.
Ramírez Comeig, I. (2000): Información asimétrica y el papel
de las garantías en los contratos de financiación de las pequeñas empresas,
Doctoral Dissertation, Universidad de Valencia.
Mattessich, R. (1964): Accounting and Analytical Methods,
Homewood, Illinois: Irwin.
Once a first or sole author has been cited in references, in subsequent
citations a dash may be used instead of the name.
11. References to different articles published by one author in the same
year will be distinguished by a lower-case letter placed after the corresponding
year (a, b, c,). Letters should be assigned by chronological order of
the publications. If this is not known, the works quoted should be ordered
alphabetically, by title.
12. Although this is the journal's favourite way, other similar and well
settled systems will also be accepted.
13. When citing books or articles translated into Spanish, where possible,
the reference will include information on the original article, as well
as on the Spanish version publication.
14. A brief biographical note on the author or authors should be included
at the end of the article, indicating their affiliations, contact addresses,
and e-mail addresses, if any. The biographical note will be written in
Spanish and accompanied by an English translation of the same.
The Doctoral Dissertations section aims to disseminate the
key content of accounting history successfully defended theses. To this
end, new doctors are invited to send a 1,000 to 1,500 word thesis summary,
describing the approach, methodology, and results of the work. The name
of the thesis director, the university where the thesis was defended,
the date it was read and the sitting dissertation examination committee,
as well as the mark obtained should also be indicated.
To the extent applicable, authors will also apply the formats and publication
rules established for Doctrinal Articles to the News, Documentation,
Bibliographical Comments, News about Archives, and other sections.