Literature and insights ‐ “Forensic” accounting in Spanish belles‐lettres of the nineteenth century

The paper presents an English translation of the short story The Stub‐book by Pedro Antonio de Alarcón, one of the great literary figures of ninteenth century Spain. The paper also offers some introduction and explanation to this delightful story, which ultimately deals not merely with accounting but even one of its modern off‐springs, “forensic accounting”. It closes with some notes about de Alarcón.