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Journal Articles
Revista de Contabilidad – Spanish Accounting Review (2026) 29 (1): 46–70.
Published: 25 May 2026
...Pedro Lorca-Fernández; Javier De Andrés; Manuel Fuente-Bayón Purpose This paper examines the accounting system used by the Real Compañía Asturiana de Minas during its purely mining stage (1833–1853). It studies whether single-entry bookkeeping, supported by auxiliary records, could satisfy...

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